A Bench of Justices R.F. Nariman and B.R. Gavai held that there are six ingredients to an award being a foreign award under Section 44 of the Arbitration Act. First, it must be an arbitral award on differences between persons arising out of legal relationships. Second, these differences may be in contract or outside of contract, for example, in tort. Third, the legal relationship so spoken of ought to be considered "commercial" under the law in India. Fourth, the award must be made on or after the 11th day of October 1960. Fifth, the award must be a New York Convention award - in short it must be in pursuance of an agreement in writing to which the New York Convention applies and be in one of such territories. And Sixth, it must be made in one of such territories which the Central Government by notification declares to be territories to which the New York Convention applies. The Court held that Section 47(1)(c) being procedural in nature does not go to the extent of requiring substantive evidence to prove that a non-signatory to an arbitration agreement can be bound by a foreign award and Section 47(1)(c) speaks of only evidence as may be necessary to prove that the award is a foreign award. The Court further held that the foreign arbitral award can be enforced against non-signatories to an arbitration agreement.