https://www.taxtmi.com/caselaws?id=89996 Fire-fighting appliances such as water, foam and DCP monitors, foam chambers, and hydrant valves were held classifiable under Heading 84.24 because they function as mechanical appliances for projecting, dispersing or spraying liquid or powder, and not under the residuary Heading 84.79. The exemption under Notification No. 111/88 was denied because it applied only to complete fire extinguishers, not to the disputed fire-fighting appliances. The appeal therefore succeeded on tariff classification but failed on exemption, with consequential relief limited to the reclassification. en-us Fri, 26 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89996 Fire-fighting appliances such as water, foam and DCP monitors, foam chambers, and hydrant valves were held classifiable under Heading 84.24 because they function as mechanical appliances for projecting, dispersing or spraying liquid or powder, and not under the residuary Heading 84.79. The exemption under Notification No. 111/88 was denied because it applied only to complete fire extinguishers, not to the disputed fire-fighting appliances. The appeal therefore succeeded on tariff classification but failed on exemption, with consequential relief limited to the reclassification. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89996