Supreme Court of India
M/s. Lohia Sheet Products v. Commissioner of Customs, New Delhi
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.
1 Supreme Court bench has cited this judgment.
From the headnote
t ' Customs Tariff Act, 1975 - s.3 - Levy of additional duty equal to excise duty-Assessee importing copper/brass waste c and scrap - Benefit of exemption from duty under the Notification/Tariff Heading - Entitlement of - Assessing Authorities as well as tribunal holding that only copper/brass waste and scrap generated in the factory of production entitled to the benefit - Held: Not sustainable - Assessee satisfied all the conditions of Entry 7 4. 04 as they had used copper/brass waste and scrap within the factory of production for manufacture .... f - Entry nowhere uses word 'generated' or
Where later benches applied it
Of those, 1 referred to
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