Supreme Court of India
Collector of Central Excise, Chandigarh v. Punjab Anand Lamp Industries Mohali (punjab)
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: Section 2(f), First Schedule Tariff Item No. 17(3), 17(4) and Notification No. 66/82 dated 28th February'82, Notification No. 151/83 dated 13th May'83-Applicabi- lity of. Bulb sleeves and tube light sleeves for the purpose of packing c electric bulbs and electric tube lights-Whether 'printed boxes and cartons'-Levy of excise duty. I • The respondent was manufactnring printed both cartons and printed tube cartons for the purpose of packing electric bulbs and electric tube light.
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