Excise

Valuation

— Air conditioner, packaged type — AYs 1984-85 to 1988-89 — Which of the individual items out of (i) pumps, (ii) cooling towers, (iii) humidification and heating, etc., (iv) ducting material, (v) plumbing material, (vi) civil work, and (vii) electrical material, should be treated as components of air conditioner and which one, as its accessories — CEGAT merely relying on PSI Data Systems Ltd. case, (1997) 2 SCC 78 without showing any relevance thereof and without discussing in respect of the individual items and without elaborately analysing the respective stand of the parties on the issue of limitation, directing the assessable value to be worked out by excluding all the said items — In such circumstances, matter remitted to CEGAT for considering the stand of the Revenue regarding the said items and to deal with the items individually and also for examining the rival stand on the question of limitation — Case-law on mode of interpretation of judgments, discussed, (2006) 7 SCC 735-A

Constitution of India

— Art. 141 — Interpretation of judgments — Mode of — Case-law reviewed, (2006) 7 SCC 735-B

Excise

Valuation

— ``Accessory'', ``component'' — Meaning and concept of — Dictionary meaning restated and case-law reviewed, (2006) 7 SCC 735-C