Supreme Court of India
Commissioner of Central Excise, Delhi-iv v. M/s. Sandan Vikas (i) Ltd.
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From the headnote
c Central Excise Tariff Act, 1985 - Tariff Heading 8415, Item No. 3- Classification of car air-conditioning kit - Whether under Item No.3 or under Heading at serial No. 8 which was added to the table of the Notification No.166186-CE dated 1.3.1986- For the period 1.8.1991 to 28.2.1993- CEGAT (Tribunal) placing reliance on *Sanden Vikas case allowed appeal of the assessee - On appeal, plea of revenue to reconsider the *Sanden Vikas case - Held: 'Car air conditioning kits' without the compressor are dutiable under the Heading at Serial No.8 and the 'compressor' is dutiable under Serial No. 1 -
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