Supreme Court of India
Mis. Psi Data Systems 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 5- (l). Excise duty-Notification dated 1.3.1989-Exemption to computer software falling under heading 85.24. Central Excise Tariff Act, 1985: Schedule-Chapter 84 Headings 84.71 and 85.24-Note 5(a) and 6. Excise duty-Valuation-Computel'--Software such as discs, floppies, CD-ROMs sold along with compute1~Value of such software held not in cludible in assessable value of computers.…
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