Supreme Court of India
Commissioner of Customs, Kolkata v. M/s. Rupa and Co. 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; Notification No. 29197-Cus. Dated 1st April, 1997 and its Proviso : Exemption Notification-Payment of custom duty/additional duty on goods/spare parts imported under Export Promotion Capital Goods Scheme exempted-Machines for inspection and processing of fabric/yarn, for knitting and dyeing of fabrics imported by assessees-Benefits of exemption denied by authorities on ground that the machines so imported not required for manufacture of garments Appeals dismissed by Appellate Authorities Tribunal held that the machines could be treated as goods and covered under the Proviso
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Where later benches applied it
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