Supreme Court of India
Commissioner of Customs, Bangalore v. M/s Spice Telecom, Bangalore
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 Act, 1962-s.25-Exemplion Notification No.11197 as amended by Notification No.51197-Entitlement of, to Radio terminals imported by Respondent-assessee-Held, entitled as they are solely used with Base Transceiver Station (BTS) and qualify as 'ancillary equipment' of BTS-They are not independent equipment having independent function-Also cannot be termed as a general purpose radio equipment, being specially designed to support Mobile Communication Network in particular GSM The Respondent's case is that the Radio Terminals imported by it are Base Transceiver Station (BTS) ancillary
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