Supreme Court settles classification of electric fans under Central Excise Act: Khaitan Electrical Ltd. vs. Collector of Central Excise (06 August 2003)

/ B.N. Srikrishna, Central Excise Act, 1944, Central Excise Act, 1944 with Tariff Item No. 33, Classification of Goods, Excise Duty, G.P. Mathur, Judges, S. Rajendra Babu

Introduction Date of the Judgment: 06 August 2003 Citation: 2003 Supp(2) SCR 268 Judges: S. Rajendra Babu, B.N. Srikrishna, G.P. Mathur Are ‘multi-purpose’ electric fans, capable of being used as both table and cabin fans, to be classified based on their primary design and intended use? The Supreme Court of India addressed this question in […]

Supreme Court settles classification of electric fans under Central Excise Act: Khaitan Electrical Ltd. vs. Collector of Central Excise (06 August 2003) Read Post »