Supreme Court of India
Collectors of Customs, Bombay v. M?s Grasim Industries Ltd.
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 84.17(/) and 68.0I/16(1) Classification under-Held, if the goods in question are machinery, plant and similar laboratory equipment or parts thereof. they fall within Chapter 84 of the Act; but if they are millstones, grindstones or other articles that fall within Chapter 68, they get excluded from Chapter 84-lmport of four cases of hydrochloric acid synthesis unit of combustion chambers by the respondent-Classification of-Held, though the combustion chamber of the goods in question is made of graphite, the goods constitute a complete unit and an equipment and…
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