Supreme Court of India
Toshiba Anand Batteries Ltd. Anand House, Cochin v. Collector of Customs, Cochin
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
We are of the opinion that the Department's contention is well founded.
Judgment, page 6
From the headnote
Customs Tariff Act, 1975: Item Nos. 25.01/32 and 28.01/58-- Battery grade Manganese dioxide-Classification for custom duty-Not c the ore contents in its crude form but ore contents in the form purified or upgraded by electrolysis. The appellant-assessee in the appeals is a manufacturer of dry batteries. For this it imports electrolytic manganese dioxide from abroad having a manganese dioxide content of 91 %. Its claim is that customs duty is payable on this item under heading 25.01/32(3) of the Customs Tariff Act, 1975 whereas the revenue authority says that the item imported falls under…
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