Supreme Court of India
Tamil Nadu Newsprint and Papers Ltd. v. The Appraiser Appraising, Department, Customs House and Ors.
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 Act 1962: Section 25(1). Customs Tariff Act, 1975 : Item 84.66 and 84.31. Customs Tariff-Notification No. 62183 dated J.3.1983-Exemption from payment of auxiliary duty-Entitlement to-No:ification 61/83 dated c 1.3.83--Applicability of. Assessee-lmport of certain items of machinery pursuant to a specific contract registered with customs authorities for import of machinery falling under Item 84.66-Assessee availed concession pursuant to that rr:gistered contract in the matter of payment of basic customs duty as well as additional duty in temis of Notification No. 268/76 dated…
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