Supreme Court of India
M/s. H.V. Industrial Electronics Pvt. Ltd. v. Commissioner of Central Excise & Customs
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.
What the Court ordered
For the reasons stated above, we do not find any merit in this appeal and dismiss the same, leaving the parties to bear their own costs.
Judgment, page 5
From the headnote
Central Excise Tariff Act, 1985-Tariff Heading 85.43 or 85.36--"Power Controller" manufactured by assessee---Has individual functions as it does the function of controlling/regulating electric current/power in the circuit- It cannot be treated as an apparatus for making or protecting switching or making connections to or in electrical circuits-Hence, such machine/ apparatus would fall under Heading 85.43 and not under Heading 85. 36. The question which arose for consideration in the present appeal is whether the machine/apparatus known as "Power Controller" manufactured by assessee is
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.