Supreme Court of India
Commissioner of Central Excise, Chandigarh v. M/s. Shital International
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, 1975: Chapter 60, note 4 - Knitted pile fabric - Process of carding, knitting and shearing undertaken by the assessee in the manufacture of fabric - Claim for exemption under Notification no. 0612000 as also under Notification nos. 5199, 9196 and 18196 - Held: The processes undertaken by assessee did not have the effect of changing the "grey fabric" into another commodity or bring about a permanent or lasting change in the fabric so as to bring out a new product, amounting to manufacture in terms of Chapter Note 4 to Chapter 60 - Fabric in question was "unprocessed
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