Supreme Court of India
Commissioner of Central Excise, Delhi v. M/s. Frick India 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, I 985; Rules for Interpretation of the + Schedule; r. 2(a) to s. XVI of HSN: c Valuation-Assessee manufacturing air-conditioning and refrigerating machinery-Clearance of compressor with fly wheel, safety valve, filter and other bought out items from the factory separately-Notice-Authorities observing that assessee deliberately undervalued the compressor and overvalued the accessories by supplying the accessories/parts separately to buyers, confirmed demand of differential amount of duty-Tribunal remitting the matter to Revenue holding that the compressor as cleared
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