Case Law Details
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 heat exchangers.
2. Petitioner’s Argument: The petitioner contends that oil coolers fall within HSN 8419 and provided a certificate from a Chartered Engineer to support their classification. However, the respondent concluded that oil coolers should be classified under chapter 8708 instead of 8419, disregarding the Chartered Engineer’s certificate.
3. Legal Proceedings: The petitioner participated in proceedings and attended a personal hearing on 14.11.2023. While the petitioner seeks interference under Article 226 of the Constitution, the court suggests raising the contention in appellate proceedings.
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