Supreme Court · 2007 INSC 755 · Decided 13 July 2007
M/S. HMT LTD . v. COMMNR. Central Excise & Customs, Aurangabad
- Court
- Supreme Court of India
- Citation
- 2007 INSC 755 · [2007] 8 S.C.R. 343
- Case number
- CIVIL APPEAL No. 1176/2006
- Decided
- 13 July 2007
- Bench
- ARIJIT PASAYAT, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
B lo, Central Excise Tariff Act, 1985-Chap:2r heading 84.34 and H$N Explanatory Note to the heading-Machines used for industry of milk and milk products-Machines in the· nature of pasteurizer/chiller etc.-Excluded c from the heading-Propriety of-Held: In view of the chapter heading and HSN appliances and machines for wrapping or weighing the products are excluded from the chapter heading-Central Excise Act, 1944-s. 11 A.1- Central Excise Rules, 1944-r. 17 3 Q. D ... Assessee-manufacturer classified the machines i.e. Skid mounting type milk/cream pasteurizer
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