Supreme Court of India

M/s Grasim Industries Ltd. v. Collector of Customs, Bombay

Neutral citation

Reported as [2002] 2 S.C.R. 945

Bench S.P. Bharucha, N. Santosh Hedge and Arijit Pasayat JJ.

Decided 4 April 2002

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.

11 Supreme Court benches have cited this judgment.

From the headnote

Customs Tariff Act, 1975-Tariff item : Sub-heading 6815.10 and 8419.50-Chapter 84 .. Note (I) (a)-Karbate Tubes which are, Part of Heat exchangers-Classification of under sub-heading 6815.10-Claim for classification under sub-heading 8419.50-Held by tribunal that it cannot be classified in sub-headings 8419.50 in view of exclusion clause in Note I (a) of Chapter 84-Plea that the Note excludes only the entries in sub-heading 6804, hence by appli~tion of principle ofejusdem generis only the articles similar to the items "in sub-heading 6804 would be excluded-On appeal-Held, since the language

Where later benches applied it

2017 Abhiram Singh v. C.D. Commachen (dead) by Lrs. & Ors. relied on
2015 Indian Performing Rights Society Ltd. v. Sanjay Dalia&anr. relied on
2014 M/s. Nova Ads v. Metropolitan Transport Corporation and Ors. relied on
2014 Commissioner of Income Tax - Ill v. M/s.calcutta Knitwears, Ludhiana relied on
2011 M/s. Sharma Transports v. The State of Maharashtra & Ors. relied on
2023 K. C. Ninan v. Kerala State Electricity Board & Ors. referred to
2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors. referred to
2018 Indore Development Authority v. Shailendra (dead) through Lrs. & Ors. referred to
2015 Vikram Singh@ Vicky &anr. v. Union of India & Ors. referred to
2015 Nemai Chandra Kumar & Ors. v. Mani Square Ltd. & Ors. referred to
2012 Tara Chand & Ors. v. Gram Panchayat Jhupa Khurd & Ors. referred to

Of those, 5 relied on · 6 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
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.