Supreme Court of India
Aditya Mills Ltd. v. Union of India
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 Excises and Salt Act, 1944/Central Excise Rules, 1944: Schedule I Tariff Item ISE/Rule 173B-PPRF yarn-Levy of excise duty-Polyster spun yarn and Rayon filament yarn-Difference bet ween-'New commodity' distinct and separate coming into existence Necessity for it to be commercially known. Statutory Construction: Fiscal entry-Ascertaining correct mepn ing-Correct guide is the context and the trade meaning-Trade mean ing always given preference.
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