Supreme Court of India
Spaco Carburettors (india) Ltd. 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
We are of the view that the machine in question is indeed a multy-purpose one and keeping its performance in view we are inclined to agree with the submission of the counsel for the appellant F that the machine is a "machine tool working on metal" and should legitimately find its way into entry 84.45/.
Judgment, page 5
From the headnote
Customs Tariff Act, 1975: First Schedule Entry 84.45/48 and Entry 84.59-'Special purpose complex machine'-'Relevant entry Determination of-Customs duty-Levy of. Customs Act, 1962: Section 130E-Customs duty-Levy of 'Special purpose complex machine'. Words and Phrases: 'Machine tool'-Meaning of. c The· appellant-firm imported !'special purpose complex machine" and claime!l that it was classifiable under item 84.45/48 of the tariff schedule and duty was payable at the rate of 40 per cent. The Assistant Collector took the view that the imported machine was not manufacturing carburettors and was
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