Supreme Court of India
Commissioner of Customs, Mumbai v. Mis. Toyo Engineering India Limited
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
For the reasons stated above, we do not find any merit in this appeal.
Judgment, page 8
From the headnote
Customs Tariff Act, 1975; Tariff Heading 98.01/Project Import Scheme/ Notification No.72185-Cus. dated March 17, 1985: Classification-Import of auxiliary equipments for setting up of an Industrial Plant-Tariff Heading 98. 0 I-Application for grant of benefit under the Project Import Scheme-Rejected by Revenue authorities-Affirmed by Appellate authorities-Reversed by the Tribunal-On appeal, Held: Heading 98.01 specifically mention and includes auxiliary equipments-Since fertilizer plant is an industrial plant specified under the Heading 98.01, all the auxiliary equipments required for initial…
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