Supreme Court of India
Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc
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
For the reasons stated above, the appeals by the Revenue must fail and are liable to be dismissed.
Judgment, page 21
From the headnote
Customs Tariff Act, 1975 – Dispute regarding classi fication of dried pomegranate seeds/‘anardana’ in tariff ent ries under Heading 0813 as claimed by the Customs Authorities or under Heading 1209 as claimed by the Respondents/importer s – Respondents imported two consignments of ‘anardana’ from Pakistan and they classified the goods under the tariff sub-headin g 1209.99.90 which attracts basic custom duty at the rate of 5% plu s education cess at the rate of 2% – However, according to Cust oms Authorities the goods falls under sub- heading 0813 .40.90 which attracts basic customs duty at the
Authorities it was built on
- 1988 Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co.
- 1975 Dunlop India Ltd. v. Union of India and Ors
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 2006 M/s. H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh
- 1996 Union of India and Ors. v. Garware Nylons Ltd. Etc.
- 2017 M/s. Parle Agro (p) Ltd. v. Commissioner of Commercial Taxes, Trivandrum
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.