Supreme Court of India
Collector of Customs and Central Excise, Guntur, Etc. Etc. v. M/s Surendra Cotton Oil Mills and Fert. Co. Etc. Etc.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Customs Tariff Act, 1975-Tariff Heading No. 21-Animalfeed-Export duty on de-oiled rice bran extraction, niger seed extraction of topicoa chips and sesame seed extractions-Ingredients of animal feed-Held, ingredients of animal feed are not animal feed by themselves and not liable to export duty under the Heading. Tariff Heading No. 21 of the Second Schedule to the Customs Tariff Act, 1975 deals with 'animal feed' for levy of export duty. Respondents export de-oiled rice bran extniction, niger seed extraction of topioca chips and sesame seed extractions. Revenue classified the products under
Where later benches applied it
Of those, 1 referred to
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.