M/S. FEDDERS LLOYD CORPORATION LTD. vs COMMNR. 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 upheld the Tribunal's decision that the appellant, Fedders Lloyd Corporation Ltd., was liable for central excise duty due to clandestine removal of split air-conditioners without payment of duty, amounting to Rs. 56,14,293/-. The Court confirmed the findings of the lower authorities regarding the manufacturing process and the appellant's role in the supply chain.