Supreme Court of India
Collector of Customs, Madras v. India Organic Chemicals 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
Customs Tariff Act : :x - Central Excise Tariff-Tariff Item 68-Diesel engine set-Import of- c Additional duly on-Assessee claiming refund on the ground that the said set comprised of a diesel engine and a generator and additional duty should have been charged separately on each of the two components-Claim rejected by Assistant Collector of Customs and Collector of Customs (Appeals) but allowed by Tribunal applying S.19 of Customs Act-Held, S. 19 of Customs Act not )--- applicable-S. 19 applies to duty under Customs Act and not for purposes of assessment of additional duty under Customs Tariff
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