Supreme Court of India
Auto Tractors Limited, Pratapgarh v. Collector of Customs (appeal), 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Customs, Tariff Act, 1975: First Schedule JCT No. 87.01 (I) and Customs Notifications Nos. 200/79 dated 28.9.1979 and 179/80 dated -j 4.9.1980--Company manufacturing agricultural tractors-Components imported to be used in the manufacture thereof-Entitlement to con- cessional rate of duty-Validity of. c ~ Customs Notification No. 200/79 dated 28.9.1979 exempts com- ponents required for the maoufacture of heavy commercial motor vehi- cles or of tractors from customs duty in excess of 25 per cent ad valorem and whole of the additional duty leviable thereon. Notification No. 179/ 80 dated
Where later benches applied it
Of those, 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.