Supreme Court of India
L.M.L. Ltd. v. Commissioner of Customs
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 are of the view that the images of drawing and designs of engineering goods recorded in the CD ROM will not be covered under any of the Sub-Heading under 49.11. · B.
Judgment, page 12
From the headnote
Customs Tariff Act 1975: Customs Tariff Headings 49. 06 and 49. 11; Sub-Heading 8524.39 and 8524.90 - 'CD ROM' containing images of drawing and designs of engineering goods - Classification of - Held: Not classifiable under Tariff Heading 49. 06 or 49. 11 0 as other printed matter - Alternative plea for classifying the same under Sub-Heading 8524.39 or 8524.90 not acceptable - Thus, assessee not entitled for the benefit of Nil rate of duty under Notification No. 1712001 dated 1. 3. 2001 - Notifications. Classification of goods - Interference by Supreme Court - Held: Classification of goods
Authorities it was built on
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