Supreme Court of India

Inarco Limited v. Collector of Central Excise

Diary number
Neutral citation Not assigned by the Court
How to cite
Decided 20 September 1996

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

JUDGMENT: J U M N T BHARUCHA.J This appeal against the judgment and order of the Customs, Excise & Gold (Control) Appellate Tribunal, concerns the classification of "aprons" and "cots’. Aprons and cots are manufactured by the appellants. They are components of textile machinery. Synthetic rubber is the raw material for their manufacture and it is subjected to a series of processes, including extrusion and vulcanisation.…

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