Supreme Court of India
Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc
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
Before parting, we must advert to the reason why we have referred to and reproduced Heading 12.11 and Heading 09.10 under Chapter.
Judgment, page 21
From the headnote
Customs Tariff Act, 1975 – Dispute regarding classification of dried pomegranate seeds/‘anardana’ in tariff entries under Heading 0813 as claimed by the Customs Authorities or under Heading 1209 as claimed by the Respondents/importers – Respondents imported two consignments of ‘anardana’ from Pakistan and they classified the goods under the tariff sub-heading 1209.99.90 which attracts basic custom duty at the rate of 5% plus education cess at the rate of 2% – However, according to Customs Authorities the goods falls under sub- heading 0813.40.90 which attracts basic customs duty at the rate…
Authorities it was built on
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
- 1988 Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co.
- 1975 Dunlop India Ltd. v. Union of India and Ors
- 2006 M/s. H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh
- 1996 Union of India and Ors. v. Garware Nylons Ltd. Etc.
- 2017 M/s. Parle Agro (p) Ltd. v. Commissioner of Commercial Taxes, Trivandrum
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