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of <h1>Revenue's Appeal Rejected for Lack of Evidence on Machinery Parts Classification</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I Versus MOOSA HAJI PATRAWALLA</h3> COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I Versus MOOSA HAJI PATRAWALLA - 1999 (114) E.L.T. 978 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard an appeal where the Revenue contended that certain items were parts of Air-conditioning machinery and not entitled to a specific benefit. However, as no evidence was provided to support this claim, the appeal was rejected.
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