https://www.taxtmi.com/caselaws?id=88643 Wooden frames for defusers were examined for classification under Chapter 84.15 or Chapter 84.31 of the Central Excise Tariff Act, 1985, and for eligibility under Notification No. 175/86-C.E. The Revenue argued that they were parts or accessories of air-conditioning machinery under Chapter 84.15, which would exclude them from the exemption. The record did not show any material basis for treating the wooden frames as parts of an air-conditioning machine, and the appellate view that they were parts of frames was not displaced. The goods were therefore not shown to fall under Chapter 84.15, and the exemption remained available. en-us Thu, 23 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88643 Wooden frames for defusers were examined for classification under Chapter 84.15 or Chapter 84.31 of the Central Excise Tariff Act, 1985, and for eligibility under Notification No. 175/86-C.E. The Revenue argued that they were parts or accessories of air-conditioning machinery under Chapter 84.15, which would exclude them from the exemption. The record did not show any material basis for treating the wooden frames as parts of an air-conditioning machine, and the appellate view that they were parts of frames was not displaced. The goods were therefore not shown to fall under Chapter 84.15, and the exemption remained available. Case-Laws Central Excise Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88643