Supreme Court of India
Commissioner of Customs, New Delhi v. Parasrampuria Synthetics 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Customs Act, 1962 : Customs Duty-Exemption from-Plans, drawings and designs- Classification of-Tariff Item 49 or 49.06 and 49.11-Held: Plans, drawings and designs are not printed manuals in loose leaf form with binder-Such goods, therefore, fall under Tariff Item 49.06 and 49.11-Hence, not exempted from customs duty-Customs Notification No. 25195/Cus dated 16.3.1995. Interpretation of Statutes: Rules of construction-Basic cannons of-Held : Ordinary common parlance meaning has to be attributed to words used in a statute. Words and Phrases : "Printed books", "manuals''. "plan", "drawings" and
Where later benches applied it
Of those, 1 mentioned
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