Supreme Court of India
M/s. Paharpur Cooling Towers Pvt. Ltd. Calcutia v. Collector of Central Excise, Calcutta
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Central Excise Tariff: Item 33(2)-Hub with blades known as 'Blade Assembly' used in cooling towers-Whether electric fan are assessable under Item 33(2)-Held: ·No. The appellant was constructing cooling towers on contract. It pur chased hubs and blades from the market, assembled them and faxed them in the cooling towers. The fans were mounted on the shaft of the motors. When the fans were removed from the appellant's factory, it did not have any electric motor or any other kind of device to generate electricity. The Tribunal held that since cooling towers are part of thermal electric
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