Supreme Court of India
Collector of Central Excise, Baroda v. Kosan Metal Products Limited
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- Section 11- /Rules 8, JO & 11-Assessee-Manufacturing .LPGF valves and regulators-Brass rods prepared by another company-'Set ofj' duty availed of on the brass rods-Later found that set-off duty was incorrectly allowed-issue of recovery notice-Validity of. The respondent-company manufactures L.P. . . valves and regulators falling under Tariff Item 68 of the Central Excise Tariff.…
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