Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Tariff Act, 1985Schedule-Heading 8415- Item No. 5-Car air conditioning kit-'-Automotive gas compressor with or without magnetic clutch-Classificationof-Exemption Notification No. I 66186-CE, dated I. 3. 1986 -Explanation 2-Heading 8415-Item Nos. 3 and 8-Assessee-manufacturer classifying goodsunder Item No. 5 of Heading 8415 of Schedule to the Act for purposes ofavailing benefit of exemption Notification-Held, an air conditioning kit fellwithin the meaning of 'air-conditioners' against Item No. 3 before .March20,1990-This position continued till Item No. 5 was amended and Item No.8 was inserted in the Notification where specific entry with regard to parts ofcar air-conditioner and car air-conditioning kit was provided-Specific entryprevails over general entry and, therefore, with effect from March 20, 1990till July 25, 1991, air-conditioning kit which comprises of various parts areclassifiable against item No. 8 of the Notification-As regards the automotivegas compressor (with or without magnetic clutch), the Explanation-2 whichwas added to the Notification on 25.7.1991, has the effect of taking it out ofthe car air-conditioning kit-Consequently, 'car air-conditioning kit minusautomotive gas compressor with or without magnetic clutch' will remain inthe description of goods against Item No. 8 of the Notification and the excludedpart of the kit, namely, automotive gas compressor with or without magneticclutch. will cease to be part of Item No. 8 and will be liable to duty separately--Interpretation of Statute-Tariff Items-Classification of |
Judge | N/A |
Neutral Citation | 2003 INSC 144 |
Petitioner | Sanden Vikas (india) Ltd. |
Respondent | Collector Of Central Excise, New Delhi |
SCR | [2003] 2 S.C.R. 608 |
Judgement Date | 2003-03-04 |
Case Number | 8079 |
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