Supreme Court · 2015 INSC 442 · Decided 1 July 2015
Commissioner of Central Excise, Delhi-Iv v. M/S. Sandan Vikas (I) LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 442 · [2015] 7 S.C.R. 712
- Case number
- CIVIL APPEAL No. 9730/2003
- Decided
- 1 July 2015
- Bench
- DIPAK MISRA, R.K. AGRAWAL, PRAFULLA C. PANT (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
c Central Excise Tariff Act, 1985 - Tariff Heading 8415, Item No. 3- Classification of car air-conditioning kit - Whether under Item No.3 or under Heading at serial No. 8 which was added to the table of the Notification No.166186-CE dated 1.3.1986- For the period 1.8.1991 (Tribunal) placing reliance on *Sanden Vikas case allowed appeal of the assessee - On appeal, plea of revenue to reconsider the *Sanden Vikas case - Held: 'Car air­ conditioning kits' without the compressor are dutiable under the Heading at Serial No.8 and the 'compressor' is dutiable E under
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)