Supreme Court of India
Ugam Chand Bhandari v. Commissioner of Central Excise, Madras
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 : Central Excise Act, 1944--Section 11 , Proviso-Extended limitation period-Invocation of-Water-proof fabrics-Wrong classification iJy assessee--Department officials had been regular.Ty visiting the factory of assessee and were aware of the manufacturing process adopted by them Held, no fi-aitd was played on the Department-Consequently extended limitation period is not invocable. Central Excise Tariff Act, 1985-Tariff Heading 59.06-Water-proof fabrics-Nature of-Found on test by the chemical examiner to be an impregnated/coated fabric with the layer of coating visible to naked
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