Supreme Court of India
Collector of Customs v. M/s. Modi Rubber Ltd.
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 opinion that the Tribunal is right in the view that it took.
Judgment, page 3
From the headnote
Customs Tariff Act, 1975-lmport of styrene butadiene latex Notification No. 82186 (as amended on 2.4.1986) exempting payment of customs duty on raw rubber, natural or synthetic, latex, natural or synthetic Clause I of the notification excluding styrene butadiene rubber and oil extended styrene butadiene rubber from the benefit of notification-Assessee 's claim for exemption-Allowed by Tribunal-On appeal-Held, principal clause of notification makes a distinction between 'rubber', natural or synthetic and 'latex' natural or synthetic-Exclusion Clause I must be construed ~ith regard to
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