Supreme Court · 2003 INSC 144 · Decided 4 March 2003
Sanden Vikas (India) LTD. v. Collector of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2003 INSC 144 · [2003] 2 S.C.R. 608
- Case number
- CIVIL APPEAL No. 8079/1995
- Decided
- 4 March 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, I 985 Schedule-Heading 84I5-ltem No. 5-Car air conditioning kit-'- C Automotive gas compressor with or without magnetic clutch-Classification of-Exemption Notification No. I 66186-CE, dated I. 3. 1986 -Explanation 2- Heading 8415-ltem Nos. 3 and 8-Assessee-manufacturer to the Act for purposes of availing benefit of exemption Notification-Held, an air conditioning kit fell D within the meaning of 'air-conditioners' against Item No. 3 before .March 20,1990-This position continued till Item No. 5 was amended and Item No. 8 was inserted in the Notification
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