Supreme Court of India
Sanden Vikas (india) Ltd. v. Collector of Central Excise, New Delhi
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, I 985 Schedule-Heading 84I5-ltem No. 5-Car air conditioning kit-'- Automotive gas compressor with or without magnetic clutch-Classification of-Exemption Notification No. I 66186-CE, dated I. 3. 1986 -Explanation 2- Heading 8415-ltem Nos. 3 and 8-Assessee-manufacturer classijj;ing goods under Item No. 5 of Heading 8415 of Schedule to the Act for purposes of availing benefit of exemption Notification-Held, an air conditioning kit fell within the meaning of 'air-conditioners' against Item No. 3 before .March 20,1990-This position continued till Item No. 5 was amended
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.