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of <h1>Tribunal grants appeal for chilling unit's exemption under Notification 201/76</h1> The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) decision denying exemption to a chilling unit under Notification 201/76 for ... Chilling unit - Component of air-conditioning plant The case involved the entitlement of a chilling unit to exemption under Notification 201/76 for relief and rehabilitation. The Assistant Collector granted exemption, considering the unit as hospital equipment, but the Commissioner (Appeals) reversed this decision. The Tribunal held that the denial was not proper, allowed the appeal, and set aside the order.
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