Supreme Court of India
Parle Bisleri Pvt. Ltd. v. Commr. of Customs & Central Ex., Ahmedabad
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 - Excise duty - Appellant, holding company of PEL, manufacturing flavour, assigned c code name by PEL - Appellant selling flavours to PEL company, PIL company and franchise bottlers - PEL using product sold by appellant - PEL also manufacturing flavours as appellant - SS! Exemption under Notifications No. 1751 86 and No. 1193 CE dated 28.02.93 - Claim by the appellant o I - PEL also availed the exemption benefit during the same period as claimed by appellant - Held: Appellant not entitled to the benefit of the Notification for the products with code names which
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