2015 (10) TMI 434 - SCH - Central Excise

Classification of goods - Classification under under Chapters 3926.10 and 3925.91 or under 8418.00 - Classification of INSULATED POLYURETHANE FOAM PANELS and INSULATED POLYURETHANE FOAM DOORS - Supreme Court dismissed the appeal filed by the Revenue against the decision of Tribunal 2004 (8) TMI 135 - CESTAT, MUMBAI finding no error in the impugned order. Tribunal in the impugned held that even if the entities herein are considered as parts of a Cabinet or an unassembled/CKD Cabinet, such Cabinets with the Refrigerating units received and installed not being excisable goods, the classification under 84.18 of the Central Excise Tariff Act, 1985 cannot be upheld, on the goods leaving the manufacturing process on the same Truck on different or same invoice.

Summary

The Supreme Court dismissed the appeal as no error was found in the Tribunal's order on the classification of goods. (Case citation: 2015 (10) TMI 434 - SC)