Supreme Court · 2003 INSC 16 · Decided 15 January 2003
G.S. Auto International LTD. v. Collector of Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 2003 INSC 16 · [2003] 1 S.C.R. 372
- Case number
- CIVIL APPEAL No. 4598/1994
- Decided
- 15 January 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Tariff Act, 1985- Schedule I, Tariff Item 58 and 62/Tariff Heading No. 73.18 and 87.08-Excise Duty-Levy of-Classification of goods, namely, screws, nuts, bolts etc.-Test C of classification-Commercial identity test or functional test-Held, true ascertained as to how goods are referred to in niarket by those who deal with them-Applying this test, goods in question being parts of automobile are classified under Tariff Item 68 'all other goods, not specified elsewhere' and not under Tariff Item D 52 'bolts, nuts, screw etc'-Under 1985 Act
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