Supreme Court of India
Cemento Corporation Ltd. v. Collector Central Excise
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-First Schedule, Tariff Item 23(1), 23(2) and 68-Lympo, a lime-pozzolana mixture-Classification of for purpose of Excise Duty-Excise Department claiming it a variety of cement exigible to duty- Assessee claiming it to be a cement substitute and thus classifiable under Tariff Item 68 - Collecto~ holding it to be classifiable under Tariff Item 23(2)-Tribunal upholding the order-On appeal held: Once it is admitted that Lympo is a cement substitute, Tribunal erred in holding that Lympo was cement or a variety of cement-Further if Lympo is not cement or a variety
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