Supreme Court of India
M/s Sterlite Industries (india) Ltd. 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.
From the headnote
Customs Tariff Act, 1975: Sub-headings 9022. 19 and 9027. 00- "Fully automated sequential X- ray spectrometer"-'- /assffication-Held, Tribunal has not examined the functional aspects of the apparatus-Matter remitted to Tribunal to decide the same de-novo after examining the catalogue annexed in the records Notijication No. 46196-Cus dated 23. 7.1996. Appellant-assessee imported "Fully Automated Sequential X-ray Spectrometer" and filed its "Bill of Entry" for home consumption. It claimed benefit of partial exemption Notification No. 46/96-Cus dated 23. 7.1996 and, assessing the equipment
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