Supreme Court of India
M/s. Mentha and Allied Products Ltd. v. Commissioner of Central Excise, Meerut
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: S.11- - 'Bulk Drugs '-Menthol IP-Manufactured for use in manufacture of tooth paste, powder and shaving cream-Classified by assessee under the head 'Bulk drugs '-Held, Menthol cleared by assessee is not used as such or as an ingredient in any formulation as provided under Drugs and Cosmetics Act, 1940-Assessee not entitled for benefit of Exemption Notification No. 31188-CE dated 1.3.1988-However, application of extended period of limitation for levy of penalty invoking s.11- is not justified-Drugs and Cosmetics Act, 1940-Drugs (Prices Control) Order, 1987-Central
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