Supreme Court · 1995 INSC 199 · Decided 22 March 1995
M/S. Paharpur Cooling Towers PVT. LTD. Calcutia v. Collector of Central Excise, Calcutta
- Court
- Supreme Court of India
- Citation
- 1995 INSC 199 · [1995] 2 S.C.R. 934
- Case number
- CIVIL APPEAL No. 1523/1986
- Decided
- 22 March 1995
- Bench
- R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
COOLING TOWERS PVT. LTD. CALCUTIA v. COLLECTOR OF CENTRAL EXCISE, CALCUTTA MARCH 22, 1995 B [R.M. SARAI AND S.B. MAJMUDAR, JJ.) Central Excise Tariff: Item 33(2)-Hub with blades known as 'Blade Assembly' used in C cooling towers-Whether electric fan are assessable under Item 33(2)-Held: on the shaft of the motors. D When the fans were removed from the appellant's factory, it did not have any electric motor or any other kind of device to generate electricity. The Tribunal held that since cooling towers are part of thermal electric generating station, such a station is part of an
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