Supreme Court of India
Commissioner of Central Excise, Jaipur v. M/s. Sri Ganganagar Bottling Co.
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/Central Excise Rules, 1944; R.(1)(8)/ Notification No. 1193-CE issued thereunder: Exemption Notification-Aerated water-Assessee a.fftxing brand name belonging to another manufacturer on its product-Show cause Notice Dropping the proceedings against the assessee, Authority held that actual manufacturing of the product not necessary for claiming exemption under the Notification-Reversed by Appellate Authority-Appeal filed by the assessee allowed by Tribunal-On appeal, Held: The manufacturer whose brand name used by the assessee is a small scale industrial unit eligible
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