Supreme Court of India
Fedders Lloyd Corporation Ltd. v. Commissioner of Central Excise, Mumbai
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 foregoing reasons, we have no reason to differ with the concurrent findings on facts recorded by the authorities below that the appellant was indeed manufacturing the split air-conditioners, as stated in the show cause notice.
Judgment, page 6
From the headnote
Central Excise Act, 1944; S. 2(j)/Central Excise Tariff Act, 1985; Tariff Heading 84.14: Evasion of excise duty-Manufacturing process-Manufacturing of split air conditioner from condensing units manufactured by assessee and cooling units procured from market-Levy of excise duty-Held: Cooling units and condensing units after joining with pipe kits etc. fanction as air-conditioner unit-Which is commercially a new article, split air-conditioner and is different from its constituent units, thus, classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act-R. 2(a) not attracted-Rules
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