https://www.taxtmi.com/caselaws?id=87198 Goods specifically designed and manufactured for refrigeration and air-conditioning machinery were treated as parts of such machinery for the purposes of Notification No. 1/93. The exclusion in the notification was construed broadly to cover not only refrigeration and air-conditioning appliances and machinery, but also parts and accessories classifiable under Chapters 84, 85 or 90. The fact that the goods could be separately classified under those chapters did not bring them within the exemption where their exclusive intended use was in refrigeration and air-conditioning equipment. The result was that the goods were excluded from the benefit of the notification and the exemption was not available. en-us Mon, 14 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87198 Goods specifically designed and manufactured for refrigeration and air-conditioning machinery were treated as parts of such machinery for the purposes of Notification No. 1/93. The exclusion in the notification was construed broadly to cover not only refrigeration and air-conditioning appliances and machinery, but also parts and accessories classifiable under Chapters 84, 85 or 90. The fact that the goods could be separately classified under those chapters did not bring them within the exemption where their exclusive intended use was in refrigeration and air-conditioning equipment. The result was that the goods were excluded from the benefit of the notification and the exemption was not available. Case-Laws Central Excise Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87198