Supreme Court of India
Collector of Central Excise, Guntur v. M/s Aruna Straw Boards (p) Ltd.
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
Excise-Central Excise Tariff Act, 1985-Tariff Item 17-Single ply straw boatds manufactured by the respondents used in manufacture of multiple ply straw boards-Such multiple straw boards cleared on payment of duty Held, single ply straw boards and multiple ply straw boards covered by the same Tariff Item 17 as straw boards and both these articles were the same articles-Hence single ply straw boards not liable to duty.…
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