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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CEGAT Upheld Classification of Fan & Hoods: Not Parts of AC Machinery</h1> The Appellate Tribunal CEGAT, New Delhi upheld the classification of Centrifugal Booster Fan and Exhaust hoods under sub-headings 8414.80 and 8414.99 ... SSI Exemption The Appellate Tribunal CEGAT, New Delhi upheld the classification of Centrifugal Booster Fan and Exhaust hoods under sub-headings 8414.80 and 8414.99 respectively. The benefit of Notification No. 175/86 was permitted as these items were not considered parts of air-conditioning and refrigerating machinery. The Revenue's appeal claiming these products as parts of such machinery was dismissed.

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