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Case Name : Modine Thermal Systems Pvt. Ltd. Vs Joint Commissioner (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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