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<h1>Tribunal Upholds Exemption for Items Not Deemed Parts of Refrigeration Machinery</h1> The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the demand and penalty imposed by the Asst. Commissioner, ruling that the ... SSI units - Demand and Penalty - Deputy Commissioner had classified the items in dispute under CET sub-heading 8479.10 and held that they were not parts/components of refrigeration/cold storage machinery and that they have individual functions which are not similar to that of the machinery under reference - The impugned order extending the benefit under the SSI notification, and reject the appeal The Asst. Commissioner confirmed a demand on certain items as parts/components excluded from SSI benefit. The Commissioner (Appeals) set aside the demand and penalty. The Tribunal upheld the decision, stating the items were not parts/components of refrigeration machinery and eligible for SSI exemption.
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