Supreme Court of India
Cce, Aurangabad v. M/s Videocon Industries Ltd. Thr. its Director
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
In view of the above decisions and the foregoing reasoning, the CESTAT’s reasoning and conclusions, in both cases, that the LCD CCE, AURANGABAD v.
Judgment, page 21
From the headnote
Customs Tariff Act, 1975 – First Schedule – Chapter 90 – LCD panels – Classification of – CESTAT held that the LCD panels imported by assesses were classifiable in Chapter He ading 9013.8010 of the First Schedule to the 1975 Act – Held: Reaso ning and conclusion of CESTAT that the LCD sets were classifiabl e under Chapter 90, Entry 9013.8010, is sound and unexception able. Customs Tariff Act, 1975 – First Schedule – Section XVI, XVII – Chapters 85 and 90 – General Interpretive Rules an d Notes – Plea of revenue that by virtue of Note 2 (b) to Cha pter 85, the goods are to be classified based
Authorities it was built on
- 1984 Ved Prakash Gupta v. Delton Cable India (p) Ltd.
- 2005 Commissioner of Central Excise, Nagpur v. M/s. Simplex Mills Co. Ltd.
- 2003 G.S. Auto International Ltd. v. Collector of Central Excise, Chandigarh
- 2015 M/s. Secure Meters Ltd. v. Commissioner of Customs, New Delhi
- 2020 Commissioner of Central Excise, Delhi-iii v. M/s. Uni Products India Ltd.
- 2008 M/s Intel Design Systems (india) P. Ltd. v. Commissioner of Customs & Central Excise
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.