Supreme Court of India
Commissioner of Central Excise, Calcutta v. M/s. Emkay Investments (p.) Ltd. and Anr.
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 Tariff Act, 1985; Sub-heading 4408.90/Central Excise and Salt Act, 1944; Section 4/Central Excise Rules, 1944; Rules 9(1), 52A, 173B, 173C, 173F, 173G(2) & 226/Exemption Notification No. 175186-CE and Explanation VIII thereunder : Assessees!Firm using brand/logo owner by other manufacturer of plywood on the plywood manufactured by them-Benefit of ememption . Notification-Eligibility for-Held : Assessees used logo owned by another . lareg-scale manufacturer-By doing so they contravened the relevant excise rules for the use of logo and became ineligible for grant of benefit of
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