Supreme Court of India
Hico Products Ltd. v. Collector of Central Excise
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 3, ScHedule I-Medicinal Silicone products--Dimethicone and Simethicone-Classification-Tariff Item 15A or 68-Examption Notifications dated 28.2.82 and 22.6.82 from levy of duty to goods falling under res;duary Tariff Item 68--Benefit of exemption c from duty-Cannot be claimed as Silicone falls under specific Item 15A and not under item 68. The appellant is a manufacturer of medicinal Silicone prodncts named Dimethicone and Simethicone amongst others.
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