Supreme Court of India
Samrat International (p) Ltd. v. Collector of Central Excise, Hyderabad
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 11- Central Excise and Salt Rules, 1944: Rules 173 , , CC, and 1-Assessee clearing goods under 'Self Removal' procedure-Application claiming refund of excess duty-Starting point for period of limitation-What is. The appellant was manufacturing Hacksaw blades and Bandsaw c " falling under Tariff Item. No. 51- (iv) of the Central Excise Tariff. On 26.3.1985 they filed a classification list as per Rule 173 of the Central Excise Rules, 1944 in respect of their products furnishing the tariff rate of 15% Ad valorem by mistake Instead of furnishing the…
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