Supreme Court of India
M/s. H.C.L. Limited v. Commissioner of Customs, New Delhi
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: Heading 84. 72, 84.43 - Risograph machine is in the nature of screen printing c machine and not duplicating machine - Classifiable under Heading 84.43 and not 84. 72. Allowing the appeal, the Court HELD: 1. In the present case, the Risograph makes the master and from the master, prints are obtained and hence it is nothing but a printing process. The process of making master is akin to the printing plates made in the printing industry, The master made by the Risograph is not like the stencil which is a simple process in stencil duplicating machine, but the master is
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