Supreme Court of India
M/s. Sony India Ltd. v. Commissioner of Central Excise, 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 Act, 1944-Section 4A(2), I I-AB and I I-AC-Levy of duty-On Colour Television-Whether to be on ad valorem basis or at specific rate-By notification duty at specific rate introduced where the manufacturer did not print the retail price on the package or such retail sale price was not the price as contemplated in the explanation or where the retail sale price was not the sole consideration-Clearance of goods by manufacturer from factory gate and sale price affixed at their depots and gifts offered-Levy on ad valorem basis @ 18% and penalty and interest imposed as having violated
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