Supreme Court of India
I.T.C. Limited v. Collector of Central Excise, Bombay
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 Excise Tariff Act, 1985 Schedule-Headings 4818.19 and 4818. 9()- Parts of cigarette packets 'Slides' and 'slits '-Whether excisable goods-Since question of excisability of 'slides' and 'slits' was not dealt with specifically by the appellate authority, the cases are remanded to Commissioner (Appeals) for disposal afresh after giving opportunity to parties to lead evidence-Inasmuch as necessity of remanding the case has arisen because of the assessee not taking the plea before the original authority, the assessee would pay Rs. 15,000 as costs to Revenue. CIVIL APPEi.LA TE JURISDICTION
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