Supreme Court of India
Commr. of Customs, Bangalore v. M/s. Acer India Pvt. 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Computers (Additional Duty) Rules, 2004-r. 2-Levy of Additional duty under-On Imported Notebook/Laptop Compute;s- c Permissibility-Held: Not permissible-Notebook/Laptop Computers is an integrated item and not a set of CPU with Monitor, Mouse and Key-Board-The Rules being a taxing statute should be construed strictly-Customs Tariff Act, i975-Tariff Jtem 8471-Jnterpretation of Taxing statutes. The question for consideration is whether Notebook Computer (Laptop Computers) are "CPU with Monitor, Mouse and Keyboard imported together as a set" classified under SI. No. 2 of table in Rule 2 of the
Where later benches applied it
- 2023 Hewlett Packard India Sales Pvt. Ltd. (now Hp India Sales Pvt. Ltd.) v. Commissioner of Customs (import), Nhava Sheva
- 2011 Commissioner of Central Excise, Chandigarh v. M/s. Doaba Steel Rolling Mills.
Of those, 1 referred to · 1 mentioned
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