Supreme Court of India
Standard Pencils (p) Ltd. Etc. Etc. v. Collector of Central Excise, Madras
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 Excise Tariff Act, /98j: Schedule-Sub-heading 3307.90-Kum-Kum pencil-Levy of excise duty-Exemption from-Revenue classifYing Kum-Kum pencil under sub- heading 3304.00-Assessee-manufacturer contending that Kum-Kum pencil being a form of Kum-Kum was classifiable under sub-heading 3307.90 and was exempt from excise duty under exemption Notification No. 23j/J986-CE dated 3.4. 1986 as amended from time to time-Held, Kum-Kum in powder form, liquid form, sticker form falls within the meaning 'Kum-Kum-Kum- Kum in pencil form along with other three forms is also available in the market and when…
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