https://www.taxtmi.com/caselaws?id=84547 A water cooler casing was not treated as a "cabinet" for purposes of the exception in Notification No. 80/62-C.E., because the term was undefined in the notification and tariff and the department bore the burden of proving that trade and commercial parlance understood it as a cabinet. The record contained no such evidence, and the finding was that the item was not known as a cabinet in the market. On that basis, the casing could not be brought within the duty-creating exception merely because it enclosed machinery, and duty liability on that ground was not established. en-us Wed, 20 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84547 A water cooler casing was not treated as a "cabinet" for purposes of the exception in Notification No. 80/62-C.E., because the term was undefined in the notification and tariff and the department bore the burden of proving that trade and commercial parlance understood it as a cabinet. The record contained no such evidence, and the finding was that the item was not known as a cabinet in the market. On that basis, the casing could not be brought within the duty-creating exception merely because it enclosed machinery, and duty liability on that ground was not established. Case-Laws Central Excise Wed, 20 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84547