Supreme Court · 2006 INSC 453 · Decided 20 July 2006
M/S. H.V. Industrial Electronics PVT. LTD. v. Commissioner of Central Excise & Customs
- Court
- Supreme Court of India
- Citation
- 2006 INSC 453 · [2006] SUPP. 3 S.C.R. 729
- Case number
- CIVIL APPEAL No. 4436/2001
- Decided
- 20 July 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985-Tariff Heading 85.43 or 85.36--"Power Controller" manufactured by assessee---Has individual functions as it does A B the function of controlling/regulating electric current/power in the circuit- C It cannot be treated as an apparatus for making or such machine/ apparatus would fall under Heading 85.43 and not under Heading 85. 36. The question which arose for consideration in the present appeal is whether the machine/apparatus known as "Power Controller" manufactured D by assessee is classifiable under Heading 85.43 of
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