Supreme Court of India
Centre for Development of Advanced Computing, Pune v. Commissioner of Central Excise, Pune
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 Act, 1944 S.11- , first proviso-levy of duty within extended period-Research organization-Import of goods-Getting exemption from payment of customs duty-Goods emerged during research and experiments-Bona fide believed by assessee as exempt from duty-Revenue imposing duty under the provisions c of s.11- -Held, it can not be said that goods supplied by assessee come within the expression "that the goods are produced during the ·carrying out of experiments or research"-However, since the assessee was treated as a research and development unit and was entitled to import goods…
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