Supreme Court · 2012 INSC 384 · Decided 7 September 2012
M/S Salora Internatignal LTD. v. Commissioner of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2012 INSC 384 · [2012] 7 S.C.R. 963
- Case number
- CIVIL APPEAL No. 4427/2003
- Decided
- 7 September 2012
- Bench
- D.K. JAIN, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
CENTRAL EXCISE TARIFF ACT, 1985: A 8 First Schedule - Tariff Entry 8528 or 8529 - 'Television c Receivers' or 'Parts' thereof - Components of Television sets - Manufactured by assessee - Assembled in factory itself to check the working of each television set - Then television sets as parts to various satellite units of the assessee where the separate components are 0 reassembled - Held: The consequence of this is that the goods assembled at the satellite units would be identifiably the same as those assembled together by the assessee in its factory for the purpose of
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