2018 (3) SCC 693 ::AIR 2018 SC (SUPP) 102

Supreme Court Of India

Hon'ble Judge(s): Ranjan Gogoi, R. Banumathi , JJ

Central Excise Tariff Act (5 of 1986) , S.2, Sch.1 Heading 8403 Sub-heading 8402.10, Sch.1 Heading 8403 Sub-heading 8402.90— Levy of duty - @page-SC103On parts of boiler - Whether falling under sub-heading 8402.10 or 8402.90 - Determination - Expert opinion and revenue authorities relying on HSN note stating that components essential to classify boiler as machine required to be transported as complete machine and levy of duty to be under sub-heading 8402.10 - Thus, components of boilers cleared as parts essential to put into operation boilers, to be classified under sub-heading 8402.10 and not under sub-heading 8402.90. (Para 6 7)