Supreme Court of India
Commissioner of Central Excise, Delhi v. M/s. Action Construction Equipment (p) Ltd.
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-Section 4(4)(d)-Assessab/e value of mobile cranes-Issue regarding-Question not reflected in appeal memos filed by Department before the Tribunal and in the present appeal raised for the first time when the matter came up for admission before Supreme Court-Supreme Court declines to examine the question-Constitution of India, 1950-Article 136-New plea. The present appeals concerns compt1tation of assessable value of mobile cranes under Section 4(4)(d) of the Central Excise Act, 1944 as it stood at the relevant time, prior to the year 2000. Holding that the
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