Supreme Court of India
Collector of Central Excise, Jaipur v. M/s. Hindustan Zinc Ltd., Sinc Smelter, Debari Distt. Udaipur, Rajasthan
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 and Tariff Act, 1985; Exemption Notification No.217186- CE dated April 2, 1986: c Exemption Notification-Benefits of-Inputs-Lead sheets with header attached thereon-Tribunal holding lead input sheets eligible for benefits of the Notification but not the header-On appeal, Held: Notification exempts inputs only-Since lead/aluminium sheets and not the headers are input, benefits of Notification would only be available to the sheets.…
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