Supreme Court · 2006 INSC 605 · Decided 13 September 2006
Commissioner of Central Excise, Delhi v. MIS. Allied Air-Conditioning Corporation (REGD.)
- Court
- Supreme Court of India
- Citation
- 2006 INSC 605 · [2006] SUPP. 6 S.C.R. 41
- Case number
- CIVIL APPEAL No. 1110/2001
- Decided
- 13 September 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 141; Central Excise Act
Headnote
EXCISE, DELHI A v. MIS. ALLIED AIR-CONDITIONING CORPORATION (REGO.) / .,, SEPTEMBER 13, 2006 [ARIJITPASAYAT ANDS.H. KAPADIA,JJ.] B Central Excise Tariff Act, I985-Tariff and Chapter heading No.84.15- Item No. 29-A-Package type Air Conditioner-Excise duty-levy of- Assessee's case that package period of limitation not applicable-Tribunal relying on PSI Data's case allowed assessee 's case but invoked limitation-Correctness of-Held: Tribunal did not indicate the relevancy of the ratio of PSI Data's case which was on different facts-It did not analy~e each item individually and also
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