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Components of boilers cleared as parts but essential to put into operation the boilers, would be classifiable under sub-heading 8402.10
Case Law Details
- Case Name
- Commissioner of Central Excise Vs M/s Bhel (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner of Central Excise Vs M/s Bhel (Supreme Court)
1. We have heard the learned counsels for the parties and perused the relevant material.
2. The issue arising in this appeal is whether the essential components/parts of a boiler cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 (For short, ‘the Tariff Act’) or sub-heading 8402.90 of the said schedule. The relevant entries of the Tariff Act are as follows :
Heading
No.
Sub Heading No.
Description of goods
Rate of duty
84.02
Steam or other vapo...
