S.C : Components of boilers cleared as parts but essential to put into operation boilers, would be classifiable under sub-heading 8402.10 and not as claimed by revenue under sub-heading 8402.90

Supreme Court Of India Commissioner of Central Excise Vs. BHEL Ranjan Gogoi And R. Banumathi, Jj. Civil Appeal No. 8490 Of 2009 February  7, 2018  ORDER 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…

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