Supreme Court · 2008 INSC 415 · Decided 27 March 2008
Commissioner of Central Excise, Delhi v. Insulation Electrical (P) LTD
- Court
- Supreme Court of India
- Citation
- 2008 INSC 415 · [2008] 5 S.C.R. 625
- Case number
- CIVIL APPEAL No. 5943/2002
- Decided
- 27 March 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
625 COMMISSIONER OF CENTRAL EXCISE, DELHI v. INSULATION ELECTRICAL (P) LTD .. (Civil Appeal No. 5943 of 2002) MARCH 27, 2008 (ASHOK BHAN AND DALVEER BHANDARI, JJ.) Central Excise Tariff Act, 1985: A B Chapter Heading 8708.00 - Parts and accessories of motor vehicles - 'Rail Assembly Front Seat vehicle classifiable under Chapter Heading 8708.00 - · The products are not essential parts of seat and, therefore, D not classifiable under Chapter Heading 9401 - A 'part' is an essential component of the whole without which the whole cannot function. Words and Phrases: Expressions
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