Supreme Court of India
Texmaco Ltd. v. Collector of Central Excise, Calcutta
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Rules, 1944-Rule 8-Notification No. 120/75 CE- /-30. 4. 1975-Clause (iv )-Exemption from levy of duty-Value of wheel sets supplied by Railways-Whether exempted. The appellant pursuant to contracts entered into with the Railway c - Administration fabricated and delivered to the Railways wagon-bodies mounted on "wheel sets" supplied by the Railways, The appellant's invoices, reflected only the price of the wagon- bodies without including the value of the "wheel-sets" on which the wagon-bodies were mounted.
Where later benches applied it
Of those, 1 mentioned
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