https://www.taxtmi.com/caselaws?id=2692 The Supreme Court upheld the findings that the appellant was manufacturing split air-conditioners classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act. The Court dismissed the appeals, emphasizing the assembly process, creation of a new product, and supporting evidence from statements and invoices. The decision did not award costs to either party, affirming the lower authorities' conclusions. en-us Mon, 03 Dec 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2692 The Supreme Court upheld the findings that the appellant was manufacturing split air-conditioners classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act. The Court dismissed the appeals, emphasizing the assembly process, creation of a new product, and supporting evidence from statements and invoices. The decision did not award costs to either party, affirming the lower authorities' conclusions. Case-Laws Central Excise Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2692