Modison Metals Ltd. Vs. Commissioner of C. Ex.

Modison Metals Ltd. vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 04, 2002

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Citation: sooperkanoon.com/27757
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T Gowri, G Srinivasan
Decided On: Mar 04, 2002
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Modison Metals Ltd.

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2002)LC975Tri(Mum.)bai

Excerpt

1. the question for consideration in this appeal is the classification of the silver alloy contacts that the appellant manufactured. it is not in dispute that these contacts were manufactured on the order of shriram refrigerators and supplied to them for use in the manufacture of overload protection relays which form part of the refrigerator. in the order impugned in the appeal, the commissioner has held the goods to be classifiable under heading 8536.10 as overload protection relays.cce v. modison metals pvt. ltd. -2000 (116) e.l.t. 535, the tribunal has held such goods to be classifiable under heading 85.38.

Full Judgment

1. The question for consideration in this appeal is the classification of the silver alloy contacts that the appellant manufactured. It is not in dispute that these contacts were manufactured on the order of Shriram Refrigerators and supplied to them for use in the manufacture of overload protection relays which form part of the refrigerator. In the order impugned in the appeal, the Commissioner has held the goods to be classifiable under heading 8536.10 as overload protection relays.CCE v. Modison Metals Pvt. Ltd. -2000 (116) E.L.T. 535, the Tribunal has held such goods to be classifiable under Heading 85.38.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Modison Metals Ltd. vs Commissioner of C. Ex. Same Subject Service Tax Same Judge S T Gowri, G Srinivasan