https://www.taxtmi.com/caselaws?id=83975 The Tribunal ruled in favor of the appellants in a case concerning the classification of vacuum pans for sugar production. The Tribunal determined that the vacuum pans did not qualify as complete machinery under Central Excise Notification No. 118/75-C.E. as they were part of a larger process requiring additional equipment. Consequently, the vacuum pans were classified as goods under Tariff Item 68 and deemed eligible for duty exemption under the mentioned notification. The Tribunal allowed the appeal, setting aside the previous order and granting relief to the appellants. en-us Mon, 02 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 10:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83975 The Tribunal ruled in favor of the appellants in a case concerning the classification of vacuum pans for sugar production. The Tribunal determined that the vacuum pans did not qualify as complete machinery under Central Excise Notification No. 118/75-C.E. as they were part of a larger process requiring additional equipment. Consequently, the vacuum pans were classified as goods under Tariff Item 68 and deemed eligible for duty exemption under the mentioned notification. The Tribunal allowed the appeal, setting aside the previous order and granting relief to the appellants. Case-Laws Central Excise Mon, 02 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83975