Fedders Lloyd Corportion Ltd vs Commissioner Of Central Excise, Mumbai

The Supreme Court, in Civil Appeal No. 8066-8068 of 2001, addressed the classification of split air-conditioners under Tariff Heading 84.15 of the Central Excise Tariff Act, 1944. The Court held that the appellant, Fedders Lloyd Corporation Ltd., was indeed manufacturing split air-conditioners and confirmed the demand for central excise duty amounting to Rs. 56,14,293/- due to clandestine removal without payment of duty. The appeals against the Tribunal's decision were dismissed, affirming the lower court's findings on the matter.