https://www.taxtmi.com/caselaws?id=82020 Ice cream and ice candy machines classified under Heading 8419 were held to remain within Notification No. 175/86 because the exclusion for refrigerating and air-conditioning machinery applied only to goods falling within the express excluded categories. The commentary notes that these machines were not classifiable as refrigerators or refrigerating equipment under Heading 8418, and the fact that they involved cooling in their process did not justify expanding the exclusion beyond its clear terms. On that reasoning, the exemption was available to the disputed goods and the departmental objection failed. en-us Wed, 26 Jun 1991 00:00:00 +0530 Fri, 01 Jul 2011 13:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82020 Ice cream and ice candy machines classified under Heading 8419 were held to remain within Notification No. 175/86 because the exclusion for refrigerating and air-conditioning machinery applied only to goods falling within the express excluded categories. The commentary notes that these machines were not classifiable as refrigerators or refrigerating equipment under Heading 8418, and the fact that they involved cooling in their process did not justify expanding the exclusion beyond its clear terms. On that reasoning, the exemption was available to the disputed goods and the departmental objection failed. Case-Laws Central Excise Wed, 26 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82020