COMMISSIONER OF CENTRAL EXCISE vs M/S BHEL THROUGH DIRECTOR — C.A. No. 8490/2009

Case Summary: Commissioner of Central Excise v. M/S BHEL Outcome: The Supreme Court dismissed the Commissioner's appeal on 7 February 2018, upholding lower authorities' decision that boiler components cleared by BHEL as parts but essential for boiler operation should be classified under tariff sub-heading 8402.10 (10% duty) rather than 8402.90 (15% duty for parts). Reasoning: The Court relied on expert opinion from the Ministry of Commerce defining essential boiler components (drum, fittings, mountings) and HSN tariff notes providing that unassembled machines transported in parts for convenience must be classified as complete machines if components are essential to their function, not as separate parts. Next Steps: No further directions were given; the matter concluded with no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.