Supreme Court of India
Indian Piston Limited v. Collector of Central Excise, Madras
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
The appellant was a manufacturer of motor vehicle parts failing under Item 34- , and components for I. . Engines failing under Item 68, of the Central Excise Tariff. The marketing pattern of the appellant was that they sold goods in the wholesale to O. . manufacturers, Transport Undertakings and Government Bodies, and the requirements of the replacement market were met by sale in the wholesale to other persons who were met by sale in the wholesale to other persons who were designated by them as distributors/ primary wholesale buyers on the basis of agreements with such dis- tributors.
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