Supreme Court of India
Real Optical Co. v. Appellate Collector of Customs and Anr.
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 hold that the appeal has merit and it is allowed by setting aside the impugned judgment.
Judgment, page 5
From the headnote
Excise Laws : )- c Central Excises and Salt Act, 1944 : Rough Ophthalmic Blanks-Classification of-Tariff item No. 23- ( 4) or Residuary Tariff Item No. 68--Held: Identity of an article is associated with its primary function-The functional character of Rough Ophthalmic Blanks is .,, ... different from glass or glassware as these are used for making optical lenses- Hence, Rough Ophthalmic Blanks are not classifiable under Tariff Item No. 23- (4) but under Residuary Tariff Item 68 attracting a lower rate of dutr- Central Excise Tariff.
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.