Supreme Court of India
Collector of Central Excise, New Delhi v. M/s. Universal Electrical Industries and Anr.
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, l 985 Centrgl Excise Rules, l 944 Schedztle/r.8-Specified inputs and finished products-Computation of aggregate value-Notification No. l 75186 dated 1.3. 1986-Explanations II and III-Exemption to Small Scale !ndustries:_Assessee, an SS! unit Manufacturing final products as also inputs for use in such final products-Computation of aggregate value for levy of excise duty-Assessee contending that for the purpose of computing aggregate value of clearances under the Notification, the clearances of excisable goods which are chargeable to 'nil' rate of i:futy or which are
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