https://www.taxtmi.com/caselaws?id=89748 Chillpac was classified under Heading 84.18 as refrigerating equipment because its compressor-type operation, essential machinery and thermostat-controlled chilling function matched that tariff heading; it did not fall within Heading 84.19 for equipment used to treat materials by processes such as cooking, drying, evaporating, vaporising or condensing. On that basis, exemption under Notification No. 175/86 was unavailable. Duty computation, however, had to reflect admissible abatements under Section 4(4)(d) and available Modvat credit, subject to the relevant rules. The classification and denial of exemption were upheld, with only the duty-computation issue requiring reconsideration. en-us Wed, 24 Dec 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89748 Chillpac was classified under Heading 84.18 as refrigerating equipment because its compressor-type operation, essential machinery and thermostat-controlled chilling function matched that tariff heading; it did not fall within Heading 84.19 for equipment used to treat materials by processes such as cooking, drying, evaporating, vaporising or condensing. On that basis, exemption under Notification No. 175/86 was unavailable. Duty computation, however, had to reflect admissible abatements under Section 4(4)(d) and available Modvat credit, subject to the relevant rules. The classification and denial of exemption were upheld, with only the duty-computation issue requiring reconsideration. Case-Laws Central Excise Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89748