Supreme Court · 2007 INSC 960 · Decided 21 September 2007
Commissioner of Central Excise, Delhi v. M/S. Frick India LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 960 · [2007] 10 S.C.R. 172
- Case number
- CIVIL APPEAL No. 1825/2002
- Decided
- 21 September 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, I 985; Rules for Interpretation of the + Schedule; r. 2(a) to s. XVI of HSN: c Valuation-Assessee manufacturing air-conditioning and refrigerating machinery-Clearance of compressor with fly wheel, safety valve, filter and other bought out items from the factory the compressor and overvalued the accessories by D supplying the accessories/parts separately to buyers, confirmed demand of differential amount of duty-Tribunal remitting the matter to Revenue holding that the compressor as cleared by the assessee from the factory stood cleared as stand
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