Supreme Court of India
M/s. Ivrcl Infrastructure & Projects 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 Act, 1962 - ss. 25, 108- Customs duty and c additional duty- Exemption - Import of hot mix plant for the purpose of construction of roads in the State - Purchase order split between two companies, one was to supply critical items required for the setting up of the plant and other was to supply o various containers, frames, ducting, tanks and a thraw belt conveyer- Claim of exemption from the payment of customs duty and additional duty - Commissioner and CESTAT auth0rities holding that a complete.plant in an unassembled form had not been imported, thus, exemption notification would not
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