Supreme Court of India
M.R.F. Ltd. v. Collector 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 and Salt Act, 1944; Section 35-l and 11(8)(3)/Central Excise and Tariff Act: sub heading 4005.00 and 4006.90/Central Excise Rules, 1944; Rule 2338/Notification No. 377186: c Classification--Payment of excise duty on vulcanizing solution as per approved classification list under sub-heading 4006.90-ls.rnance of Show cause notice by Revenue Department demanding ·excise duty as per re class//ication under sub-heading 4005.00-Payment thereof by the assessee under protest-Revenue Department confirmed the demand--On appeal, reversed by the Appellate authority-Refund claims- /I the
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