Supreme Court of India
Commissioner of Customs, Banagalore v. M/s, N.I. Systems (india) P. 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.
What the Court ordered
We hold that PACs (including embedded Controllers/Programmable Process Controllers) C have been rightly classified by the Department under CTH 9032.
Judgment, page 38
From the headnote
Customs Tariff Act, 1975 - Chapter 90, CTH 9032 - PX/ Controllers, Input/Output Modules, Signal Convertors and Chassis and its parts - Classification of - Held: Are classifiable under chapter 90 - On the basis of technical material including importer's own catalogue and webcast, Controllers (including embedded controllers) are not merely PCs/Automatic Data Processing Machines, but have a specialized structure and specific functions to perform - PACs!Programmable Process Controllers, 1.0. Modules and Chassis by themselves are not measuring, regulating or controlling instrument (system) - They
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