Supreme Court of India
M/s Nirulas Corner House Pvt. 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.
From the headnote
Customs Tariff Act, 1975-Sections 2 and 3 Headings 84.15, 84.19, 84.26, 84.30 (I) & 84.59(2) Applicability of-Jn classification of Can Filler, Fruit Feeder and Ripple Machine-These machines imported under a single order together with continuous ice cream freezer-Held, these machines were independent and not accessories as claimed by the appel/ant-,-Hence, rightly classified under Heading 84.19 and 84.30(1) and not under Heading 84.15 and liable to CVD under Excise Tariff Item 29- (J)-Further, continuous ice cream freezer rightly classified under Heading 84. 15-Excise-Central Excises and Salt
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.