Supreme Court of India
M/s. Western India Plywoods Ltd. v. Collector of Customs, Kochin
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.
From the headnote
Customs Tariff Act, 1975--SH 8439.91 and SH 8479.89-Jmport of Pulp making machinery-Machinery comprising of five components including motor vibrator with actuator-Classification of motor vibrator with actuator CEGA T classifying it under residuary heading 8479.89-Challenged by the importer-Held: Residuary heading is applicable only if machinery does not fall within any other heading-,-The function of Motor vibrator with actuator is to regulate .the flow of wood chips into screw feeder at a predetermined rate and therefore it is not a prime mover as held by CEGAT-This aspect requires in-depth
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