Supreme Court · 1989 INSC 394 · Decided 21 December 1989
Frick India LTD. v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1989 INSC 394 · [1989] SUPP. 2 S.C.R. 570
- Case number
- CIVIL APPEAL No. 3395/1982
- Decided
- 21 December 1989
- Bench
- S. RANGANATHAN, KULDIP SINGH, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act-Item No. 29-A-Air Conditioning and refrigeration equipment-Levy of excise duty under Clause ( 3) of Item 29A. The appellant-company was engaged in the manufacturing of air­ conditioning and refrigeration equipment under a proper licence. On january 21, 1970 the and compressors and supplied the same to M/s. Ravi Cold Storage, Ahmedabad for putting up a cold storage and paid duty of Rs.13,547.20 P in respect thereof. Again on January 21, 1969, the appellant cleared from the factory various parts of refrigerating and air-conditioning appliances and
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