{"id":246683,"date":"1983-08-29T00:00:00","date_gmt":"1983-08-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983"},"modified":"2017-06-07T02:52:25","modified_gmt":"2017-06-06T21:22:25","slug":"collector-of-customs-vs-electronic-industries-on-29-august-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983","title":{"rendered":"Collector Of Customs vs Electronic Industries on 29 August, 1983"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Collector Of Customs vs Electronic Industries on 29 August, 1983<\/div>\n
Equivalent citations: 1983 (14) ELT 2043 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 A.J.F. D’Souza, Member (T)<\/p>\n
1. The proceedings relating to proposed review under Section 131(3) of the Customs Act, 1962 by the Government of India in order-in appeal No. 56\/81 dated 17-2-81 of the Appellate Collector of Customs, Delhi on the appeal of M\/s. Electronic Industries (the Respondents) against an order dated 20-3-81 of the Assistant Collector of Customs, Foreign Post, New Delhi have been transferred to the Tribunal for disposal under the provisions of Section 35P of the Act.\n<\/p>\n
2.  The    Respondents    imported   synthetic   industrial   diamonds   via post parcel D.No. 245879 which was  released   on 21-7-1979 after payment of customs duty @ 100%  plus 20%  under heading 92.01\/13  CTA plus CVD @ 8% under item 68 GET.    A claim for assessment  under heading 71.02 read with Notification No. 98\/78 (should be 131\/77) @ 40%. The claim was rejected since note 2(1) of Chapter 71 excludes goods covered among others by Chapter 92 and the goods are used for record player needles i.e. musical instruments. Further, according to Explanatory Note to  heading 92.13, “sapphires (usually synthetic) and  diamonds  (whether  or not  mounted)  for sound recording or reproduction” are  classifiable   under   this  heading. The Appellate Collector, however, had that the goods were classifiable under heading  71.02 read with the relevant notification on the grounds that (1) the industrial diamonds in the form imported cannot surely be identified as parts of any goods falling under Chapters 90, 91 or 92 and they general uses in industry  including ferrite parts, hard metal points for bearings or traces and points for phonographs, (2) preamble to Notification No. 131-Cus dated 1-7-1977 mentions inter alia, that industrial  diamonds  whether  natural  or   synthetic,  in  dust  or  in powder form falls within Chapter 71, and (3) there is further  corroboration in Note 3(f) to Chapter 28 CTA which states that precious  and  semi-precious  stones (industrial, synthetic or re-constructed)  or  dust or  powder of such stones are not covered and the heading would be 71.02\/04,<\/p>\n
3.  The Central Government, being  of the  tentative view that since the industrial goods had been given specific  shape for use as lips of record player needles which the importers are manufacturing and the invoice clearly shows some of the industrial diamonds were for 45 vpm and others for 78 vpm needles, the goods  were  specially moulded  for  the purpose and are identifiable parts of musical instruments in terms  of Note 2(1)  to Chapter 71 and would be classifiable under heading 71.02,  the Appellate Collector had erred in his decision, issued the impugned notice to  show cause  why the appellate order should not be set aside and the order of the Assistant Collector restored.\n<\/p>\n
4.  In reply, the respondents stated the goods are used  in several industries as raw material; they are  in the  form  of granules of very small  size, 1mm long and weighing several thousand parts of a gram; they can be used for several purposes just as grinding and drilling; the catalogue submitted at the appeal stage shows the different uses; they are processed  which includes mixing with lubricants, powder drying and adhesive deposition,  “the complete finished product is like Plastics, Rubber, Aluminium and Synthetic Diamonds, and is called Replacement Stylus which is in no case a  musical instrument and has nothing to do with music;” industrial synthetic diamonds fall under Chapter 71 and not 92; when a   representation   was made, the Finance Ministry sent copies of Notifications  33  and  67\/77 relating  to Chapter 71; irrespective of their shape and size, the goods  are  synthetic industrial diamonds not falling under Chapter 92 hence not excluded by  Note 2  under  Chapter 71. Notification No.   131   dated   1-7-1971 is   applicable  and 40% duty has always been charged vide their parcel  164261\/6\/77  dt.   1-7-1977  and T-6\/1282\/79 of M\/s. Victory Gramophone Co., the goods fall under  Chapter 71 irrespective of end use; they have to be processed  like sizing,  mixing with oil and powder and then manufactured as tips of record player needles; they were imported in fine granular shape and could not be used for sound   recording or reproduction; a record needle is not a musical  instrument  and a record  player is not always used to record music as it is used for recording speeches etc.,’ and the Appellate Collector has rightly observed that they cannot be identified as parts of musical instruments and have several other uses. Government’s contentions are not, therefore, correct. Shri Chatterjee stated that the goods imported were synthetic industrial diamonds (sapphire points). On interpretative Rule 2(a) it was held that watch dial feet have essentially the character of watch parts and are to be assessed as such (1983 ECR 814D). Note 2(m) of Chapter 71 excluded goods falling under Chapter 92 and the Government of India had also held that such goods are identifiable parts of musical instruments. In the case of Victory Gramophone Co. referred to by the Respondent, this Bench had itself come to a similar conclusion. In 1983 ECR 20D Madras, it was held that the BIN can be used as an aid and p. 1694 of the Explanatory Notes states that sapphires, usually synthetic and diamonds, whether or not mounted for sound reproduction are included in Chapter 92. Moreover, under Notification No. 30\/Cus dated 1-3-1981, (i) synthetic industrial diamonds and (ii) sapphire tips, falling under Chapter 92 used for the manufacture of Cartridges or stylus have been granted concessional rate of duty. He, therefore, wanted the impugned order to be set aside.\n<\/p>\n
5.  For the Respondent, Shri Chopra reiterated  the arguments advanced in the written reply. He contended that the goods were raw material in granule form; 80,000 pieces  synthetic industrial  diamonds  other than gem variety, in three sizes and 10,000 pieces of other description were invoiced and imported. They can be used for other purposes and undergo  various   processes including point grinding before use in stylii. He wanted the notice to be withdrawn.\n<\/p>\n
6.  We have carefully considered the  matter.    This  Bench has, in the case of Victory Gramophone Co., held that  sapphire tips are correctly assessable under  Heading 92.01\/13. This  importer has been cited as a precedent by the present Respondent and,  therefore,  it  is  to be deemed that the cases are on all fours.    No evidence has been led to  show that  the goods imported do not have the special size and shape necessary  for their use in  stylii the manufacture of which they are undoubtedly   used.   Such stylii  are used in sound recorders or reproducers and the  argument they  are not  musical instruments carries no weight in view   of the description in heading 92.01\/13. The nature of the processes originally mentioned is only for the purpose of fitment and vague statements by counsel that point grinding  is   involved, without any supporting evidence to show a basic change in the special shape, size and character of the imported goods, cannot detract from their being classified as parts of sound recorders or reproducers coming under Heading 92.01\/13. We, therefore, set aside the order of the Appellate Collector and allow this appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Collector Of Customs vs Electronic Industries on 29 August, 1983 Equivalent citations: 1983 (14) ELT 2043 Tri Del ORDER A.J.F. D’Souza, Member (T) 1. The proceedings relating to proposed review under Section 131(3) of the Customs Act, 1962 by the Government of India in order-in appeal No. 56\/81 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-246683","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCollector Of Customs vs Electronic Industries on 29 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Customs vs Electronic Industries on 29 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1983-08-28T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-06-06T21:22:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Collector Of Customs vs Electronic Industries on 29 August, 1983\",\"datePublished\":\"1983-08-28T18:30:00+00:00\",\"dateModified\":\"2017-06-06T21:22:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983\"},\"wordCount\":1146,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"articleSection\":[\"Customs, Excise and Gold Tribunal - Delhi\",\"Tribunal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983\",\"name\":\"Collector Of Customs vs Electronic Industries on 29 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"1983-08-28T18:30:00+00:00\",\"dateModified\":\"2017-06-06T21:22:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Collector Of Customs vs Electronic Industries on 29 August, 1983\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"contentUrl\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/LegalindiaCom\/\",\"https:\/\/x.com\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\/\/www.legalindia.com\",\"https:\/\/x.com\/legaliadmin\"],\"url\":\"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Collector Of Customs vs Electronic Industries on 29 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983","og_locale":"en_US","og_type":"article","og_title":"Collector Of Customs vs Electronic Industries on 29 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1983-08-28T18:30:00+00:00","article_modified_time":"2017-06-06T21:22:25+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Collector Of Customs vs Electronic Industries on 29 August, 1983","datePublished":"1983-08-28T18:30:00+00:00","dateModified":"2017-06-06T21:22:25+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983"},"wordCount":1146,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Customs, Excise and Gold Tribunal - Delhi","Tribunal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983","url":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983","name":"Collector Of Customs vs Electronic Industries on 29 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1983-08-28T18:30:00+00:00","dateModified":"2017-06-06T21:22:25+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-customs-vs-electronic-industries-on-29-august-1983#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Collector Of Customs vs Electronic Industries on 29 August, 1983"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/246683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=246683"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/246683\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=246683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=246683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=246683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}