Supreme Court of India
M/s. Hindustan Zinc Ltd. v. Commissioner of Central Excise, Jaipur
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' Excises and Salt Act, 1944 : 'Silver Chloride '-Declared as excisable goods-Assessee claiming exemption under Notification No. 217186-CE dt. 2.4.1986-Held, Revenue having failed to prove marketability of the item produced by assessee during the relevant period, question of applicability of the notification has become academic, and is kept open. On the question whether in the event of silver chloride being declared as .excisable goods the assessee was entitled to benefit of exemption under Notification No. 217/86-CE dt. 2.4.1986. Disposing of the appeal, the Court HELD : In view of
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