Supreme Court · 2006 INSC 84 · Decided 14 February 2006
M/S North West Switchgear LTD. v. COMMNR. of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2006 INSC 84 · [2006] 2 S.C.R. 228
- Case number
- CIVIL APPEAL No. 553/2001
- Decided
- 14 February 2006
- Bench
- ASHOK BHAN, ARUN KUMAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L
Headnote
Central Excise Tariff Act, 1985/Central Excise Rules, 1944 C Chapter 84-Heading 8414-Sub-headings 8414.20 and 8414.99/Rule 9(2)- 'Electric fans· and 'Parts and accessories'-- 'Fan regulators'_ Classification--Held, fan regulators' sold as such 'without the electric fan' would be of fan regulators, filed the present appeals D challenging the order of the Customs, Excise and Gold (Control) Appellate Tribunal holding that 'fan regulators' manufactured by them were classifiable under sub-heading 8414.99 as accessories of fans and not under 8414.20 along with electric
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