COMMNR. OF CENTRAL EXCISE, DELHI vs M/S. SANDAN VIKAS (I) LTD.

The Supreme Court addressed the appeal concerning the classification of car air-conditioning kits under the Central Excise Tariff Act, 1985, specifically in relation to Notification No. 166/86-CE. The Court held that the earlier decision in Sanden Vikas (India) Ltd. v. C.C.E., which involved a different period, did not apply to the current case, thus necessitating a re-evaluation of the classification for the period from 1.8.1991 to 28.2.1993. The matter was referred to a three-Judge Bench for further consideration.