Supreme Court of India
M/s. B.P.L. India Ltd. v. Commissioner of Central Excise, Cochin
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, i 944-Section 2(/)-Excise duty-levy of-On assembly of imported kits of components into VTRslcolour monitors by using fastners-Countervailing duty already levied under Tariff item 68 on disassembled kits-Held, duty leviable on the end product since the process of assembly constituted the process of manufacture. Section ii -Notice-issuance of-limitation-Plea that extended period not available-Held, in view of the conduct of assessee longer period Qf limitation available.
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