Supreme Court · 2022 INSC 1078 · Decided 13 October 2022
M/S Thermax LTD. Through Its Director v. Commissioner of Central Excise, PUNE-1
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1078 · [2022] 16 S.C.R. 165
- Case number
- CIVIL APPEAL No. 6048/2009
- Decided
- 13 October 2022
- Bench
- K.M. JOSEPH, HRISHIKESH ROY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: Heading 8418 - Modified Vapour Absorption Chiller (MVAC) manufactured by assessee and sold and described in their invoices and catalogue as Heat Pumps - Classification - Intra-heading dispute - Held: The definition of a product given in of Nomenclature (HSN) should be given due weightage in the classification of a product for purpose of levying excise duty - Guided by the definition of heat pump as given in the HSN, it is clear that MVAC manufactured by assessee do not satisfy the definition of heat pump as given in HSN
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