Case Law Details
Case Name : M/s ABB Ltd. Vs CST (CESTAT Bangalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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Issue before us involved in the current case is regarding the contract of supply, erection, installation and commissioning of fire, hydraulic systems and the issue before us in the case of the appellants’ own case in Final Order date 22/07/2010 was for supply, erection, installation and commissioning of power systems and distribution systems. Though the outcome of execution of the contracts may, be different but the contracts were for the similar purposes.
It can be noticed from the above reproduced portions of our Final Order, an identical issue in respect of Turbo tech Precision Engine...
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On the part of Customs Classification, is the department bound by any statements certified by technical bodies surpassing the requirement of Section Notes / Chapter Notes of the Customs
Tariff Act, 1975 .
V.G.Subramanian