Supreme Court of India
Commissioner of Central Excise, Delhi v. Mis. Allied Air-conditioning Corporation (regd.)
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Tariff Act, I985-Tariff and Chapter heading No.84.15- Item No. 29- -Package type Air Conditioner-Excise duty-levy of- Assessee's case that package type air conditioner cleared in knocked down c condition, assembled directly at site and valuation of items involved to be excluded-As such not assessable as air conditioners and extended period of limitation not applicable-Tribunal relying on PSI Data's case allowed assessee 's case but invoked limitation-Correctness of-Held: Tribunal did not indicate the relevancy of the ratio of PSI Data's case which was on different facts-It did
Authorities it was built on
Where later benches applied it
- 2025 The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr.
- 2018 M. Siddiq (d) Thr. Lrs. v. Mahant Suresh Das and Others Etc.
Of those, 2 referred to
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