FRICK INDIA LTD. versus UNION OF INDIA AND OTHERS

FRICK INDIA LTD. versus UNION OF INDIA AND OTHERS

Sub-item (3) of Item 29A is a comprehensive provision covering all parts of refrigerating and air-conditioning appliances and machinery, irrespective of whether supplied as complete units or not. Its scope is not controlled or restricted by sub-items (1) and (2).

Parties
Appellant: Frick India Ltd.; Respondents: Union of India and Others
Jurisdiction
India
Judgment Date
21 December 1989
Procedural Posture
Civil Appeal / Appeal From Judgment and Order Dated 4.6.1982 of the Punjab and Haryana High Court in L.p.a. No. 936 of 1982
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Tariff Classification, Manufacture and Supply of Air Conditioning and Refrigerating Equipment
Central Excise Excise Duty Tariff Classification Manufacture and Supply of Air Conditioning and Refrigerating Equipment

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Parties

Frick India Ltd.

Appellant

Union of India and Others

Respondents

Procedural Posture

Civil Appeal / Appeal From Judgment and Order Dated 4.6.1982 of the Punjab and Haryana High Court in L.p.a. No. 936 of 1982

Legal Issues

  1. 1 Whether parts supplied by the appellant fall under sub-item (3) of Item 29A of the Central Excise Tariff
  2. 2 Whether the scope of sub-item (3) is restricted by sub-items (1) and (2)
  3. 3 Whether duty was correctly levied on parts not forming complete assembled units

Ratio Decidendi

Sub-item (3) of Item 29A is a comprehensive provision covering all parts of refrigerating and air-conditioning appliances and machinery, irrespective of whether supplied as complete units or not. Its scope is not controlled or restricted by sub-items (1) and (2).

Court Disposition

Appeal dismissed

Orders

  • Appeal fails and is dismissed with costs.