Supreme Court · 2006 INSC 396 · Decided 5 July 2006
Commissioner of Central Excise, Delhi v. Carrier Aircon LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 396 · [2006] SUPP. 3 S.C.R. 254
- Case number
- CIVIL APPEAL No. 3914/2001
- Decided
- 5 July 2006
- Bench
- ASHOK BHAN, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985; Chapter Headings 84.15 and 84.18: ~ c Classification-Chillers-Tariff Headings 84.15 or 84. I 8-Held: Primary function of a chiller is to chill the water/liquid, the water/liquid so chilled put to use.for air-conditioning/refrigeration etc. thereafter-End use to classification of the product-Tariff Entry 84.15 intended to cover the machines which are used for changing temperature and humidity-Since the chiller itself is not capable D of performing such functions, ii falls outside the purview of Entry 84.15-The chillers in question are cleared as separate
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