Supreme Court of India
Nanya Imports & Exports Enterprises v. Commissioner of Customs, Chennai
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.
What the Court ordered
For the reasons stated above, we accept this appeal, set aside the order of the Tribunal and that of the authorities below with consequential effects.
Judgment, page 9
From the headnote
Customs Act' 1962; Section 25-Exemption Notification No. 2011999 covering insoles, midsoles and sheets thereof-"PU coated leather fabrics" used in the leather footwear industry as "insoles and midsoles" 'imported in the form of "sheets" but rolled up for the convenience loading and safe transport-denial of the benefit of exemption on the ground that goods imported were not "sheets" but 'films' or 'running sheets '-Held, goods entitled to the benefit of the exemption Notification. Appellant is a partnership firm dealing in the business, inter alia, of leather footwear materials and
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