https://www.taxtmi.com/caselaws?id=87649 Notification No. 56/78 extended concessional duty on room air-conditioners used in specified establishments, including factories, telephone exchanges, electricity load despatch centres, thermal and hydel power stations, subject to the prescribed undertaking and Chapter X procedure. Microwave telecommunication stations were treated as covered because they were not mere extensions of power stations and were functionally akin to telephone exchanges, which were expressly listed. As the air-conditioners had been cleared under CT-2 certificates and installed in accordance with the procedure, the concessional rate of duty applied. en-us Mon, 24 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87649 Notification No. 56/78 extended concessional duty on room air-conditioners used in specified establishments, including factories, telephone exchanges, electricity load despatch centres, thermal and hydel power stations, subject to the prescribed undertaking and Chapter X procedure. Microwave telecommunication stations were treated as covered because they were not mere extensions of power stations and were functionally akin to telephone exchanges, which were expressly listed. As the air-conditioners had been cleared under CT-2 certificates and installed in accordance with the procedure, the concessional rate of duty applied. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87649