Supreme Court of India
C.C.E.C. St., Vishakhapatnam v. Jocil 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.
What the Court ordered
We are of the opinion that the CBEC Circular needs to be thus harmonized with the Eight-digit First Schedule introduced vide the Customs Tariff (Amendment) Ordinance, 2003.
Judgment, page 14
From the headnote
Customs Tariff Act, 1975: Classification - Tariff Item No. 38 23 11 12 - Palm Stearin imported by respondent during the period August 2003 and November 2004 - Held: Classifiable under Tariff Item No. 38 23 11 12 and not under Tariff Item No. 15 11 90 0 90 - The product imported was non-edible - For goods to fall into Chapter 15, there has to be the element of "edible oil" - Non-edible industrial grade oil cannot be brought within the ambit of Animal or vegetable "edible oil" falling under Chapter 15.
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