Commissioner Of C. Ex., Madras vs Systems And Components Pvt. Ltd.

The Supreme Court addressed the classification of certain components used in the manufacture of Water Chilling Plants under the Central Excise Tariff. The Court held that since the components were admitted to be parts of the Water Chilling Plant with no independent use, they should be classified under Tariff Item No. 84.19, contrary to the Tribunal's classification under Tariff Item No. 73.09. The Court set aside the Tribunal's judgment and remitted the matter for reconsideration based on the established facts, emphasizing that what is admitted need not be proved.