Supreme Court of India
Jain Engineering Co. v. Collector of Customs, 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.
What the Court ordered
For the reasons aforesaid, we set aside the order of the Appellate A Tribunal and of the Customs authorities and send the case back to the Collector of Customs with a direction to decide, after giving an opportunity to the appellant, whether the bushes imported by the appellant are parts of the internal combustion piston engines, as mentioned under Heading No. 84.
Judgment, page 8
From the headnote
c Customs Tariff Act, 1975: First Schedule, Headings Nos. 84.06 and 84.63-Rod bushes and camshaft bushes-Exemption from customs duty-Effect of Notification No. 281/Cus/76 dated 2.8.1976- Parts of internal combustion piston engines-Whether included. Heading No. 84.06 of the Customs Tariff Act, 1975 prescribed 100% duty on internal combustion piston engines, while Heading No. 84.63 laid down 60% duty on transmission shafts, cranks, bearing hous ings, plan shaft bearing etc. The Notification No. 281-Cns/76 dated 2nd August, 1976 as amended from time to time exempted the articles specified in
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