Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act 1985- Classification of car air-conditioning kit - Whether under Item No.3 or under Heading at serial No. 8 which was added to the table of the Notification No.166186-CE dated 1.3.1986 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | .Central Excise Tariff Act, 1985 - Tariff Heading 8415,Item No. 3- Classification of car air-conditioning kit - Whetherunder Item No.3 or under Heading at serial No. 8 which wasadded to the table of the Notification No.166186-CE dated1.3.1986- For the period 1.8.1991 to 28.2.1993- CEGAT (Tribunal) placing reliance on *Sanden Vikas case allowedappeal of the assessee - On appeal, plea of revenue toreconsider the *Sanden Vikas case - Held: 'Car air-conditioning kits' without the compressor are dutiable underthe Heading at Serial No.8 and the 'compressor' is dutiable under Serial No. 1 - If the kit and compressor are sold in asingular invoice or in one pricing, it will go out of item 8, but ifthere are two invoices for separate pricing, the air-conditioningkit would come under item No. 8 - The Sanden Vikas casedoes not need reconsideration - The assessee, since soldthe kit and compressor separately, the order of the Tribunalcannot be found fault with.Rules of Interpretation to Central Excise Tariff Act- r.2(a) - Applicability of - To Notification - Held: Rules or principles of interpretation are always subjectto context and not binding commands on iron cast imperatives- The Rulesmay not be applicable if the Notification commands andrequire a different understanding - Applying r.2(a) of theNotification No.166186-CE dated 1.3.1986 would be contrary to the legislative intent.. |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2015 INSC 442 |
Petitioner | Commissioner Of Central Excise, Delhi-iv |
Respondent | M/s. Sandan Vikas (i) Ltd. |
SCR | [2015] 7 S.C.R. 712 |
Judgement Date | 2015-07-01 |
Case Number | 9730 |
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