Supreme Court of India
Commissioner of Central Excise, Cochin v. M/s. Tata Tea 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
Tea Act, 1953-Sections 25 and 3(n)-Imposition of cess on tea produced in India- 'Instant tea' manufactured and exported by a tea company-Cess-Levy of-Liability-Held, since 'instant tea' is covered by definition of tea within the meaning of Section 3(n), cess can be levied on it. Interpretation of Statutes-When Act specifically provides for a definition of a term, there is no need to refer to other enactments. Respondent, engaged in the manufacture of 'instant tea', was issued notices as to why on 'instant tea' cleared by them cess should not be levied under Section 25 of the Tea Act, 1953.
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