Supreme Court · 2007 INSC 1213 · Decided 3 December 2007
Fedders Lloyd Corporation LTD. v. Commissioner of Central Excise, Mumbai
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1213 · [2007] 12 S.C.R. 784
- Case number
- CIVIL APPEAL No. 8066/2001
- Decided
- 3 December 2007
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(j), 2, 35L(b)
Headnote
Central Excise Act, 1944; S. 2(j)/Central Excise Tariff Act, 1985; Tariff Heading 84.14: Evasion of excise duty-Manufacturing process-Manufacturing of split air conditioner from condensing units manufactured by assessee and cooling units procured from market-Levy of excise duty-Held: Cooling units fanction as air-conditioner unit-Which is commercially a new article, split air-conditioner and is different from its constituent units, thus, classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act-R. 2(a) not attracted-Rules of Interpretation-r. 2(a). E Words and Phrases:
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)