COMMNR. OF CENTRAL EXCISE, INDORE vs M/S. GLOBUS STORES (P) LTD. . — C.A. No. 4079 - 4080/2003

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010010952003

Filing Date

15-Jan-2003

Registration No

C.A. No. 4079 - 4080/2003

Diary Number

1095/2003

Order Date

13-Apr-2011

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 14-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, INDORE

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. GLOBUS STORES (P) LTD. .

    Adv. M. P. DEVANATH

Case History

  1. Case disposedDisposed

  2. 13-Apr-2011

    ROP - of Main CaseView PDF

  3. 15-Jan-2003

    Case filed

    Registration No. C.A. No. 4079 - 4080/2003

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 004079-004080/2003 On April 13, 2011, the Supreme Court dismissed the Commissioner of Central Excise's appeals against M/S. Globus Stores (P) Ltd. regarding the excisability of air-conditioning plants. The Court held that air-conditioning systems assembled from various components cannot be considered excisable goods as a whole, following its earlier decision in Commissioner v. Virdi Brothers (2007), and rejected the appellant's reliance on a distinguishable case involving asphalt plants. Each party was directed to bear their own costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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