Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Tariff Heading 84.14: 1985 1944 S. 2(j)/Central Excise Tariff Act Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944; S. 2(f)/Central Excise Tariff Act, 1985; Tariff Heading 84.14:Evasion of excise duty - Manufacturing process - Manufacturing of split air conditioner from condensing units manufactured by assessee and cooling units procured from market - Levy of excise duty - Held: Cooling units and condensing units after joining with pipe kits etc. function as air-conditioner unit - Which is commercially a new article, split air-conditioner and is different from its constituent units, thus, classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act - R. 2(a) not attracted - Rules of Interpretation - r. 2(a).Words and Phrases:'Manufacture' - Meaning of.The question arose for determination in these appeals was as to whether fabrication of split air-conditioner from the condensing unit manufactured by the assessees at its factory and cooling unit procured from the local factory amounts to manufacturing of the air-conditioner, a new article, classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act, 1985 for the purpose of levying of excise duty. |
Judge | Hon'ble Mr. Justice Ashok Bhan |
Neutral Citation | 2007 INSC 1213 |
Petitioner | Fedders Lloyd Corporation Ltd. |
Respondent | Commissioner Of Central Excise, Mumbai |
SCR | [2007] 12 S.C.R. 784 |
Judgement Date | 2007-12-03 |
Case Number | 8066- 8068 |
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