Cce, Aurangabad Vs. M/s Videocon Industries Ltd. Thr. Its Director

Decided On : Mar-29-2023

Court : Supreme Court of India

LAW: the Customs 1 CA56222009 2 Dated, Chapter 8529, Chapter Heading, Chapter Note, Chapter Heading, Chapter 84 and, Chapter Heading, Chapter Heading, Chapter Heading 8529, Chapter 90, Chapter 90, Chapter Heading, Chapter 39)""3, Chapter 86 to, Section XVI, Section XVI, Section Notes of Section XVII, Chapter 84, Chapter 84, Rule 1 of the General Rules of Interpretation, Chapter Notes, Rule 1, Chapter 90, Section XVI, Chapter 85, Chapter 85, Chapter 90, Chapter Notes, Chapter 85, Chapter 90, Chapter 84, Chapter 85, Chapter 84 or, Chapter Heading, Chapter 90, Chapter or of, Chapter 84, Chapter Notes, Chapter 85, Chapter 90, Chapter 85, Chapter 85, the CET Act, Section 2, Section 2, Rule 3, Chapter 85, Chapter 90, Chapter 85, Chapter 90, Chapter 85, Chapter 57, the CET Act, Chapter 87, Chapter 87, The HSN Explanatory Notes, Chapter 57, Chapter 57).26, Chapter, Tariff Heading, Chapter 84, Chapter 85, Section Note 2, Chapter 85, Chapter 11, Chapter Heading 8710, Chapter, Chapter 85, Chapter Heading, Chapter Heading, Chapter Notes, Chapter Heading 8710, Chapter Heading, Tariff Item 9013, Chapter 90, Chapter Heading 9028, Chapter Notes, Chapter 90, Chapter 90, Chapter Entry 9028, Tariff Item 9013, Chapter 90

CARDINAL: 1, two, 85.29, 85.28, 85.28, 4, 4, 8522.9000, 8519, 4, 7, 90.13, 85.29, 90.13, 5, 1, 152, 3, 87.08, 87.05, 87.05, 85.29, 2(b, 6, 90.13, 85.29, 90.13, 6, 6, 219:2015, 14, 2, one, 19.08.2016, 90.13, 85.28, 1(m, 90.13, 90.13, 9, 90.13, 8531.2000, 2, 3, 2, 88, two, 2, 88, 88, 3, 10, 2(a, 2(b, 2(a, 2(a, 2(b, 12, 2, 1, 1, 2, 3, 12, more than one, 3.3, 2(b, two, two, 1, 1, 1, 2, 1, 4[8487, 22, 2(a, 15, 2(a, more than one, 3, 1, 1, 1, one, 3, more than one, 2, 441, 3, One, 1, Two, Three, 1, 3, 2, 1, 2, 2, 2020, 13, 19, 25, 87.08, 57.03, one, 570390.90, 570390.90, 18 26, 3, 2(b, 2(a, 2, 84.85, 85.48, 84.79, 85.43, 85.25, 85.28, two, 2(b, 2(b, 2(a, 2(a, 2(b, 2(b, 2(a).27, 4, 2(f, 2, 3, 85, 2(f, 2, 85.36, 85.36, 8536.90, other than 90.13, 17, 20, 2, 2(a, 2(a, 9013.18, 2(b, 2(a, 2(a, 21, 22, 5622/2009, 29, 03-2023

ORG: THE SUPREME COURT OF INDIA CIVIL, AURANGABAD, DIRECTOR, Service Tax Appellate Tribunal, M/s Videocon International, CESTAT, order2, Videocon, LCD, Chapter Heading, the First Schedule, Videocon, LCD, LCD, M/S Harman International, LCD, LCD, Videocon, Videocon, LCD, Laser Diodes, LCD, The Commissioner (Appeals, CESTAT, Harman, LCD, CH8519, Harman, Videocon, CESTAT, CESTAT, LCD, LCD, LCD, LCD, LCD, LCD TV, LCD, Reliance, G.S. Auto International Ltd v Collector of Central Excise5, G.S. Auto, GS Auto, Heading No.7318, CH Nos.87.01, CH9013, LCD, Chapter90, LCD, Chapter Headings, LCD, Harman International, LCD, LCD, Videocon, Videocon, CESTAT, inter alia, LCD TV, LCD, LCD, Chapter Heading, LCD, LCD, LCD TV, PCB, LCD TV, The Supreme Court, G.S. Auto, Court, LC Displays, LCD, the Chapter Heading, Tariff Item 9013, Tariff, Tariff, LCD, LCD, CTA, Sound Recorders, xxxxxx xxxxxx xxxxxx 1, Measuring, Checking, Precision, Apparatus, General Interpretive, Central Excise, Nagpur v Simplex Mills Co. Ltd., Court, the General Rules of Interpretation]., LCD, UNI Products India Ltd., S.C.R. 295:2020, Revenue, Court, Parts and Accessories, Tribunal, Tribunal, Delton Cables Ltd, Headings 85.17, the Collector (Appeals, M/S Intel Design Systems, P) Ltd., Customs, Interpretive Rules, Section/Chapter, HSN, Heading No.85.35, CESTAT, LCD, CCE, VERSUS M/S VIDEOCON INDUSTRIES LTD, C.A. No.8026/2022, Adv, Respondent(s, Adv, Adv, Bench, The Civil Appeals, HARSHITA UPPAL, MATHEW, NSH

GPE: OF2022JUDGMENT S. RAVINDRA BHAT, CH90138010.6, TVs.10, accessory.17, Harman, Sections, Sections, India, India, New Delhi

NORP: J.1, Rules

ORDINAL: first, first, second, firstly, secondly, second, first, First, FIRST, first, third, second

WORK_OF_ART: Videocon, CH, Car Audio, 9013.8010 Liquid crystal devices, The Chapter Heading, 8528 Monitors, Sound Recording, 8522 Parts, Collector of Central Excise v Delton Cables Ltd & Anr8, The General Rules of Interpretation of this Schedule, CHAPTER85Machinery and Mechanical Appliances; Electrical Equipment, The Rules for the Interpretation of the Schedule, Carpets and Other Textile Floor, III-Parts and Accessories

DATE: 1975, CH90138010, 8525, CH90138010, 8521, CH90138010, 2003, 85, 2015, 8529, 8529, 8529, 8528.7218, Chapters 86, 85, 85, 90, 1119, 9013 8010, 9013 8010, 8522, 21, 8 2005, 8484, 8544, 8545, 8546, 8547, 85, 8409, 8431, 8448,, 8466, 8473, 8485, 8503, 8522, 8529, 8538, 8548, 8479, 8543, 8409, 8448, 8466, 8473, 8503, 8522, 8529, 8538 14, 8517, 8525, 8528, 8517, 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529, 8538, 8485, 90, 85, 91, 8548, 9033, 9010, 9013, 9031, 9033, 85 and, 90, 9013, 1985, Rule 3, 2005, 2005, 8708, 8708, 85.44, 8710, 2008, 9028, 9028, March 29, 2023, today

PRODUCT: CESTAT4, Lasers, 85.25 & 85.28.8, Section XVI, Section XVI, Notes, Notes, Rule 2, Notes, Notes, Appellant, Notes, Notes, Notes, Notes

PERSON: CH90138010, Nisha Bagchi, Bagchi, Harman, LCD Module'.14, Vivek Singh, heading.15, Secure Meters, V. Lakshmikumaran, Vivek Singh, Schedule, Laxmikumaran, Schedule, Schedule, inter alia, Delhi-III, SCC74217 Coverings, CSH853690, Secure Meters, Ms Kiran Suri, SECTION XVII-A S U P R E M E C O U R T O, Appellant(s, Appellant(s, Alka Agrawal, Mukesh, Kumar Maroria, S. S. Shroff, V Lakshmikumaran, Charanya Lakshmikumaran, Apeksha Mehta, Adv, Falguni Gupta, Neha Choudhary, Adv, Justice S. Ravindra, Dipankar Datta

LANGUAGE: Chapters, Chapters

LOC: Chapters 86, Section XVI, Section XVI, Heading 85.17.4

TIME: two or 9