Supreme Court of India
Commissioner of Central Excise, Delhi v. Insulation Electrical (p) Ltd
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons stated above, we do not find any merit in the appeal filed by the revenue and dismiss the same with no order as to costs.
Judgment, page 10
From the headnote
Central Excise Tariff Act, 1985: Chapter Heading 8708.00 - Parts and accessories of motor vehicles - 'Rail Assembly Front Seat (omni)' Adjuster/ Assembly Slider Seat' 'YE-2 Rear Back Lock Assembly', '1000cc Rear Back Lock Assembly' manufactured by assessee - HELD: Can at best be termed as accessories to motor vehicle classifiable under Chapter Heading 8708.00 - · The products are not essential parts of seat and, therefore, not classifiable under Chapter Heading 9401 - 'part' is an essential component of the whole without which the whole cannot function. Words and Phrases: Expressions 'part'
Where later benches applied it
- 2019 Cto, Anti Evasion, Circle Iii, Rajasthan, Jaipur v. M/s Prasoon Enterprises, Jaipur
- 2025 M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – Ii
Of those, 1 relied on · 1 referred to
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