Supreme Court of India
Collector of Central Excise, Baroda v. United Phosphorus Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Central Excises and Salt Act, 1944-Excise Duty-Levy of-On inter mediate products-Which came into existence at a certain stage of a multiple stage integrated chemical process-Held, intermediate products may be liable to levy of excise duty if they satisfy the test of being goods on the touchstone of marketability-Onus to establish that an article is 'goods' and maTKetable is on the department-Indian Evidence Act, 1872-Chapter Vll. During manufacture of a product by the respondents, three interme diate products came into existence as intermediate products. The appel lant passed orders of
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