https://www.taxtmi.com/caselaws?id=89195 Charges and refills used for fire extinguishers were not covered by the exemption for fire extinguishers under Notification No. 111/88, because the notification applied only to fire extinguishers themselves and not to separate refill goods. Although fire extinguishers, whether charged or not, were placed in Chapter Heading 8424.00, that classification did not automatically extend the exemption to refills. The refills were classified under Chapter Heading 38.13 of the Central Excise Tariff Act, 1985 and therefore remained outside the notification. The demand was upheld against the assessee. en-us Wed, 09 Sep 1998 00:00:00 +0530 Sat, 24 Sep 2011 10:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89195 Charges and refills used for fire extinguishers were not covered by the exemption for fire extinguishers under Notification No. 111/88, because the notification applied only to fire extinguishers themselves and not to separate refill goods. Although fire extinguishers, whether charged or not, were placed in Chapter Heading 8424.00, that classification did not automatically extend the exemption to refills. The refills were classified under Chapter Heading 38.13 of the Central Excise Tariff Act, 1985 and therefore remained outside the notification. The demand was upheld against the assessee. Case-Laws Central Excise Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89195