Supreme Court of India
M/s Intel Design Systems (india) P. Ltd. v. Commissioner of Customs & Central Excise
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1 Supreme Court bench has cited this judgment.
From the headnote
t Central Excise Tariff Act, 1985: c Sub-Heading 8536. 90 - Contractors; switches and control box - Classification of - Held: The goo(js in question '• are used for switching, protecting electric circuits or for making connections to or in electric circuit - Hence, classifiable under Sub-Heading 8536. 90 by virtue of Note 2(f) to Section XVII - ' .. CBEC circular No. 17190-CEX IV dated 9. 7. 1990 relied upon by assessee not relevant - Interpretative Rules - Rule 1. ,l The assessee-appellant was engaged in the manufacture of goods such as contractors, switches and .. · control box. It sought
Where later benches applied it
Of those, 1 relied on
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