Supreme Court of India
M/s. Tata Chemicals Ltd. v. Commissioner of Customs (preventive) Jam Nagar
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.
4 Supreme Court benches have cited this judgment.
From the headnote
c Customs Act, 1962 - s. 18(b) - Customs duty - Exemption - Notification no. 35190, 36190 and 23191 wherein coking coal having Ash content below 12% exempted from basic customs duty that was in excess of 5% - Assessee engaged in the manufacture of soda ash and coke, imported consignment of Low Ash Metallurgical Coal -At the time of shipment, inspection agency did detailed sampling following the British Standards equivalent to IS standards and as per the independent agency report moisture content was 7. 2% and Ash content of the coking coal was 9. 8% - On arrival of samples, the Customs
Authorities it was built on
- 1994 N. Nagendra Rao and Co. v. State of Andhra Pradesh
- 1975 J Bar Council of Maharashtra v. M. V. Dabholkar Etc. Etc.
- 1962 Union of India v. Delhi Cloth & General Mills
- 1968 Rohtas Industries Ltd. v. S. D. Agarwal & Anr.
- 1971 Sheo Nath Singh v. Appellate Assistant Commissioner of Income Tax, Calcutta
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2021 The Income Tax Officer, Circle I (2), Kumbakonam & Anr. v. V. Mohan & Anr.
- 2018 Dr. Subhash Kashinath Mahajan v. The State of Maharashtra and Anr.
- 2022 Krishna Rai (dead) through Lrs & Ors v. Banaras Hindu University through Registrar & Ors.
Of those, 3 referred to · 1 not applicable
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