Supreme Court Classifies Modified Vapour Absorption Chillers: Thermax Ltd. vs. Commissioner of Central Excise (2022)

/ Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Heading 84.18, Harmonized System of Nomenclature (HSN), Heat Pumps, Central Excise Tariff Act, 1985, Hrishikesh Roy, HSN Definition, Harmonized System of Nomenclature (HSN), Judges, K.M. Joseph, Refrigerating Equipment, Central Excise Tariff Act, 1985

Supreme Court Classifies Modified Vapour Absorption Chillers: Thermax Ltd. vs. Commissioner of Central Excise (2022) Date of the Judgment: October 13, 2022 Citation: [Not Available in Source] Judges: K.M. Joseph, J., Hrishikesh Roy, J. Can a product marketed as a heat pump, but primarily used for cooling, be classified as a heat pump for excise […]

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