https://www.taxtmi.com/caselaws?id=89422 Goods classified under Heading 84.14 as centrifugal booster fans and exhaust hoods were held not to fall within the exclusion in Notification No. 175/86-C.E. because that exclusion applied to refrigerating and air-conditioning appliances and machinery, and to parts or accessories thereof under the specified chapters. Since Heading 84.14 covered fans and hoods, not refrigerating or air-conditioning machinery, the goods remained eligible for the notification benefit. The fact that the goods may be used in connection with air-conditioning equipment did not by itself attract the exclusion. The Revenue's challenge therefore failed. en-us Tue, 03 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89422 Goods classified under Heading 84.14 as centrifugal booster fans and exhaust hoods were held not to fall within the exclusion in Notification No. 175/86-C.E. because that exclusion applied to refrigerating and air-conditioning appliances and machinery, and to parts or accessories thereof under the specified chapters. Since Heading 84.14 covered fans and hoods, not refrigerating or air-conditioning machinery, the goods remained eligible for the notification benefit. The fact that the goods may be used in connection with air-conditioning equipment did not by itself attract the exclusion. The Revenue's challenge therefore failed. Case-Laws Central Excise Tue, 03 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89422