Supreme Court of India
M/s Thermax Ltd. through its Director v. Commissioner of Central Excise, Pune-1
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.
From the headnote
Central Excise Tariff Act, 1985: Heading 8418 – Mod ified Vapour Absorption Chiller (MVAC) manufactured by asse ssee and sold and described in their invoices and catalogue as Heat Pumps – Classification – Intra-heading dispute – Held: The definit ion of a product given in the Harmonious System of Nomenclat ure (HSN) should be given due weightage in the classification of a product for purpose of levying excise duty – Guided by the definition of heat pump as given in the HSN, it is clear that MVAC man ufactured by assessee do not satisfy the definition of heat pump as given in HSN – The heat
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.