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<h1>Appeal Dismissed for Cooling Towers as Accessories under Notification No. 175/86-C.E.</h1> <h3>ARCHITECTURAL SYSTEMS Versus COLLECTOR OF CENTRAL EXCISE, MADRAS</h3> The appeal by M/s. Architectural Systems on small scale benefit eligibility under Notification No. 175/86-C.E. was dismissed by the Appellate Tribunal ... SSI Exemption The appeal filed by M/s. Architectural Systems regarding eligibility for small scale benefit under Notification No. 175/86-C.E. was rejected by the Appellate Tribunal CEGAT, New Delhi. The cooling towers manufactured by the appellants were considered accessories to air-conditioning plants, falling under the exclusion of the notification. Penalty reduced from Rs. 10,000 to Rs. 5,000.