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of <h1>Appellants granted Notification 93/76 benefit for split air conditioner after Collector's initial denial.</h1> <h3>TATA CONSULTING ENGINEERS Versus COMMISSIONER OF C. EX., BANGALORE</h3> TATA CONSULTING ENGINEERS Versus COMMISSIONER OF C. EX., BANGALORE - 2000 (124) E.L.T. 467 (Tribunal) The appeal was filed against the Collector (Appeals) order denying Notification 93/76 benefit for split air conditioner. The supplier mentioned Notification 56/78 in gate passes, but Collector acknowledged the correct Notification is 93/76. Appellants entitled to Notification 93/76 benefit. Impugned order set aside, appellants entitled to Notification 93/76 benefit.
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