Supreme Court of India
South Eastern Coalfields Ltd. v. Commissioner, Customs & Central Excise, M.P.
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: s.5A(l)-Notification No. 63195-CE dated 16.3.1995-Exemption from excise duty to 'mines' as defined in s.2lj)(viii) of Mines Act-Workshop established within precincts of mine to facilitate repair of all mining machinery and equipment used in adjacent coalmines and other collieries-Claim for exemption under the Notification---Held, keeping in view the purpose of the notification, the word "precincts" used therein has to be given a broader meaning-And thE notification has to be interpreted so as to include within the definition of mine a workshop situated in
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