Supreme Court of India
Collector of Customs, Bangalore v. M/s. Maestro Motors Ltd. and Anr.
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 : Section 25(1)-Customs Tariff Act, 1975, First Schedule-Exemption Notifications-Notification Nos. 29183 and 72193-lmport of passenger car components in Completely Knocked Down (CKD) condition packs-Bill of entries for clearance of goods claimed the same to be components of motor vehicles-Claiming benefit-Correctness of-Held, applying interpretative Rule 2(a), the consignments are motor cars and not components Components in CKD packs not exempted and benefit of notifications not available. Respondents are manufacturers of motorcars. Respondent-Maruti Udyog Limited imported
Where later benches applied it
Of those, 1 referred to
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