Supreme Court of India
M/s. Noble Synthetics Ltd. v. 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
Central Excise Act, 1944-Section 11 -Central Excise Rules, 1944- Rules 56, 1738 and 173Q--Central Excise Tariff Act, 1985-Chapter Sub heading 3 906. 90 : Re-classification of products-Power of the adjudicating authority Assessee submitting technical opinions of Professors in support of its plea for re-classification-Adjudicating authority, without intimating the assessee, forwarding the opinions to Dy. Chief Chemist of the Department for his opinion-Held : The a/legation that the adjudicating authority forwarded the technical opinions to the Dy.
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