Supreme Court of India
Hewlett Packard India Sales Pvt. Ltd. (now Hp India Sales Pvt. Ltd.) v. Commissioner of Customs (import), Nhava Sheva
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
Central Excise Tariff Act, 1985 – Central Excise Act, 1944 – ss.4A and 4 – Appellants imported certain units of the ‘All-in-one integrated Desktop computer’ and classified them under ‘Tariff Item 8471 50 00’ as per the prevalent self-assessment procedure – During subsequent examination by the Custom Authorities, the concerned goods were classified under ‘Tariff Item 8471 30 10’, and this classification was confirmed by various Adjudicating Authorities – Adjudicating Authorities held that the concerned goods were portable and were thus correctly classified under ‘Tariff Item 8471 30 10’…
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