Supreme Court of India
M/s North West Switchgear Ltd. v. Commnr. of Central Excise, New Delhi
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 merits in Civil Appeal Nos. 553-554 of 200 I and dismiss the same.
Judgment, page 7
From the headnote
Central Excise Tariff Act, 1985/Central Excise Rules, 1944 Chapter 84-Heading 8414-Sub-headings 8414.20 and 8414.99/Rule 9(2)- 'Electric fans· and 'Parts and accessories'-- 'Fan regulators'_ Classification--Held, fan regulators' sold as such 'without the electric fan' would be classifiable under sub-heading 8414. 99 as accessories of fans. Appellants, manufacturers of fan regulators, filed the present appeals challenging the order of the Customs, Excise and Gold (Control) Appellate Tribunal holding that 'fan regulators' manufactured by them were classifiable under sub-heading 8414.99 as
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.