Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act 1985 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
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 the Harmonious System 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 – The heat pumps by utilizing energy as per HSN becomes a source of more intense heat, however, since the final output of MVAC is cold/chilled water, the MVAC does not fit into given definition of heat pump – The manner of operation of the device and its output makes it abundantly clear that the primary purpose of the MVAC is to produce chilled water and the production of hot water in its operation is only incidental – Also, in the description of the product on the appellant’s website, Vapour Absorption Chillers do not mention about its heating capability – It is quite apparent that the product MVAC is intended to produce chilled water – Even if the option of availing hot water is available, significantly, the production of chilled water never ceases, while the machine is operating – The additional purpose does not alter the primary character/functionality of the product which is to function as a Vapour Absorption Chiller, this is how the product is recognized in the market – Thus, MVAC cannot be categorised as Heat Pump and is classifiable under Sub Heading 8418.10 as refrigerating equipment. |
Judge | Hon'ble Mr. Justice Hrishikesh Roy |
Neutral Citation | 2022 INSC 1078 |
Petitioner | M/s Thermax Ltd. Through Its Director |
Respondent | Commissioner Of Central Excise, Pune-1 |
SCR | [2022] 16 S.C.R. 165 |
Judgement Date | 2022-10-13 |
Case Number | 6048 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |