Supreme Court of India
M/s. Bhor Industries Ltd. v. The Collector of Central Excise, Bombay
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
Customs Tariff Act, 1985: c Chapter 59-Notification No. 63187 dated 1.3. 1987·-Appel/ant- Manufacturer of 'Laminated Textile Fabrics-Filing Classification List for 'waste side strips and scrap for approval as non-excisable items-Ultimately, Tribunal held that item consisted of 'damaged and laminated fabrics liable to excise duty-Held, question of application of relevant notification and classification of items under sub-heading 5903.19 or 5903.29 can arise only if the material was "laminated textile fabric" and was found to be "sub- standard or damaged"-/n the absence of any such finding…
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