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Classification of oil coolers: HC dismisses writ petition & allows filing of Appeal
Case Law Details
- Case Name
- Modine Thermal Systems Pvt. Ltd. Vs Joint Commissioner (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Modine Thermal Systems Pvt. Ltd. Vs Joint Commissioner (Madras High Court)
Introduction: The case of Modine Thermal Systems Pvt. Ltd. vs. Joint Commissioner before the Madras High Court concerns the challenge to an assessment order dated 30.12.2023. The petitioner, a manufacturer and supplier of oil coolers, contests the classification of oil coolers as heat exchangers.
1. Background: The petitioner received a show cause notice dated 27.09.2023 following an audit, to which they replied. Subsequently, an assessment order was issued on 30.12.2023, challenging the classification of oil coolers as...
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