Supreme Court of India
M/s. Bombay Oil Industries Pvt. Ltd. v. Union of India and Ors.
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
Before parting we may note one submission of the learned counsel.
Judgment, page 14
From the headnote
Customs Act, 1962/Customs. Tariff Act 1975: Sections 25, 131 (3) Heading No. 15-01106 of the First Schedule Notification No. 141-CUS/76 dated 2.8.1976 granting partial exemption from Customs duty in respect of imported tallow subject to certain specifications-Subsequent Notification No.1681 . No.370124178/Cus I dated 2.9.1978 deleting one of the specifications regarding colour-During the interregnum between the dates of the two notifications, duty attracted if the specification regarding colour did not conform to the requirements Tests to be conducted-Indian Standard method as laid down by
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