https://www.taxtmi.com/caselaws?id=83320 Classification of air-conditioning machinery, air handling units and walk-in coolers required reconsideration because the evidence was not fully examined and the nature of the air handling unit and cooler had not been properly assessed. The valuation method was also found unsatisfactory, as the contract price included installation, erection, commissioning and civil work, so assessable value had to be determined on a proper basis rather than by a flat deduction. The demand was further required to be rechecked in light of a departmental circular on site-assembled refrigeration and air-conditioning plants. The order was set aside and the matter remitted for fresh adjudication. en-us Thu, 26 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83320 Classification of air-conditioning machinery, air handling units and walk-in coolers required reconsideration because the evidence was not fully examined and the nature of the air handling unit and cooler had not been properly assessed. The valuation method was also found unsatisfactory, as the contract price included installation, erection, commissioning and civil work, so assessable value had to be determined on a proper basis rather than by a flat deduction. The demand was further required to be rechecked in light of a departmental circular on site-assembled refrigeration and air-conditioning plants. The order was set aside and the matter remitted for fresh adjudication. Case-Laws Central Excise Thu, 26 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83320