https://www.taxtmi.com/caselaws?id=89423 Heat exchangers used in an oxygen making plant were not classifiable as parts of refrigerating or air-conditioning appliances under Tariff Item 29A because that entry covered only equipment designed and manufactured for such machinery. As the heat exchangers were integral components of a different industrial plant and not shown to be designed for refrigerating or air-conditioning use in the sense required by the tariff, they fell under Tariff Item 68. The classification adopted by the adjudicating authority was sustained and the Revenue's contention under Tariff Item 29A was rejected. en-us Tue, 03 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89423 Heat exchangers used in an oxygen making plant were not classifiable as parts of refrigerating or air-conditioning appliances under Tariff Item 29A because that entry covered only equipment designed and manufactured for such machinery. As the heat exchangers were integral components of a different industrial plant and not shown to be designed for refrigerating or air-conditioning use in the sense required by the tariff, they fell under Tariff Item 68. The classification adopted by the adjudicating authority was sustained and the Revenue's contention under Tariff Item 29A was rejected. Case-Laws Central Excise Tue, 03 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89423