Supreme Court of India
M/s. Khaitan Electrical 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 Excises and Salt Act, 1944-First Schedule, Tariff Item 33(/)(a) Models of fans-Classification-Excise Duty-Exemption of-Held: Fans are designed primarily as table fans though capable of being.f1Xed on wall or ceiling· and are also entirely different from regular cabin fans, thus classifiable as table fans attract{ng 5% ad va/orem duty under Tariff Item 33(J)(a). Appellant-manufacturer of electric fans submitted a classification list for approval under Tariff Item No.33(1) of the First Schedule to the Central Excises and Salt Act, 1944 for models of fans. He also claimed So/o excise
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