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<h1>Revenue's Appeal Rejected for Lack of Evidence on Machinery Parts Classification</h1> The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as the Revenue failed to provide evidence supporting their contention that certain ... Notification No. 175/86-C.E. 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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