Supreme Court · 2007 INSC 843 · Decided 17 August 2007
M/S. Ibex Gallagher PVT. LTD. and ANR. v. Commissioner of Central Excise, Bangalore
- Court
- Supreme Court of India
- Citation
- 2007 INSC 843 · [2007] 9 S.C.R. 70
- Case number
- CIVIL APPEAL No. 6790/2005
- Decided
- 17 August 2007
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(b), 1
Headnote
Central Excise Act, 1944; Ss. 2(b) and 1 !AC; Circular No. 581112002- CX dated January I 5, 2002 issued thereunder by the Central Board of Excise C and Customs/Central Excise Tariff Act, 1985; sub-heading 8543.90: Excisability of plants and machinery-Assessee assembling 'Solar Electric Power demanding certain amount of excise duty-Demand of duty confirmed by the Authorities-Assessee filing appeal before Tribunal-Tribunal held that the D item in question is goods satisfj;ing tariff description under sub-heading 8543.90 and thus liable for excise duty-On appeal, Held: On the issue of
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