Supreme Court of India

Collectors of Customs, Bombay v. M?s Grasim Industries Ltd.

Neutral citation
Reported as [2000] SUPP. 1 S.C.R. 261
Bench S.P. Bharucha, S.S. Mohammed Quadri and Shivaraj V. Patil JJ.
Decided 11 May 2000

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-Heading 84.17(/) and 68.0I/16(1)­ Classification under-Held, if the goods in question are machinery, plant and similar laboratory equipment or parts thereof. they fall within Chapter 84 of the Act; but if they are millstones, grindstones or other articles that fall within Chapter 68, they get excluded from Chapter 84-lmport of four cases of hydrochloric acid synthesis unit of combustion chambers by the respondent-Classification of-Held, though the combustion chamber of the goods in question is made of graphite, the goods constitute a complete unit and an equipment and

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