Supreme Court of India
Collector of Customs, Bangalore v. Western India Plywood Mfg. Co. Ltd. and Anr.
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
Customs Tariff Act, 1975: Schedule Heading No. 44.01 and Notification No. 126 of 1984-Timber imported from country specified in Notifications under Section 25 of Customs Act, 1962 exempted from effective basic duty-Rate of auxiliary duty-Determination of. Under Heading No. 44.01 of Schedule to the Customs Tariff Act, 1975, timber was chargeable to customs duty (basic effective duty) at 60%. However, under a Notification issued by the Government under Section 25(1) of the Customs Act, 1962, timber imported from certain countries was exempted, but an additional duty (auxiliary duty) was payable
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