Supreme Court · 2008 INSC 168 · Decided 11 February 2008
M/S Intel Design Systems (India) P. LTD. v. Commissioner of Customs & Central Excise
- Court
- Supreme Court of India
- Citation
- 2008 INSC 168 · [2008] 2 S.C.R. 686
- Case number
- CIVIL APPEAL No. 4564/2002
- Decided
- 11 February 2008
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
t Central Excise Tariff Act, 1985: c Sub-Heading 8536. 90 - Contractors; switches and control box - Classification of - Held: The goo(js in question '• are used for switching, protecting electric circuits or for making connections to or in classifiable under Sub-Heading 8536. 90 by virtue of Note 2(f) to Section XVII - ' .. D CBEC circular No. 17190-CEX IV dated 9. 7. 1990 relied upon by assessee not relevant - Interpretative Rules - Rule 1. ,l The assessee-appellant was engaged in the manufacture of goods such as contractors,
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