Supreme Court of India
M/s. Ibex Gallagher Pvt. Ltd. and Anr. v. Commissioner of Central Excise, Bangalore
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Act, 1944; Ss. 2(b) and 1 !AC; Circular No. 581112002- CX dated January I 5, 2002 issued thereunder by the Central Board of Excise and Customs/Central Excise Tariff Act, 1985; sub-heading 8543.90: Excisability of plants and machinery-Assessee assembling 'Solar Electric Power Fencing System'-lssuance of show-cause Notice by Revenue demanding certain amount of excise duty-Demand of duty confirmed by the Authorities-Assessee filing appeal before Tribunal-Tribunal held that the item in question is goods satisfj;ing tariff description under sub-heading 8543.90 and thus liable for…
Authorities it was built on
Where later benches applied it
- 2016 Somasundaram @ Somu v. State Rep. by Dy. Comm. of Police
- 2014 State of U.P. & Ors. v. Pawan Kumar Divedi & Ors,
Of those, 2 mentioned
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