https://www.taxtmi.com/caselaws?id=90004 An open loop water cooler that did not function on a refrigerating system and cooled only from 45 C to 6 C was treated as machinery or plant for cooling materials by a process involving change of temperature, attracting Tariff Heading 84.19. Because it was not a refrigerating appliance or machinery, the exemption meant for water coolers under Notification No. 166/86-C.E. was held inapplicable, while the benefit under Notification No. 155/86-C.E. was available. The Revenue's challenge to the classification and exemption was rejected. en-us Mon, 01 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90004 An open loop water cooler that did not function on a refrigerating system and cooled only from 45 C to 6 C was treated as machinery or plant for cooling materials by a process involving change of temperature, attracting Tariff Heading 84.19. Because it was not a refrigerating appliance or machinery, the exemption meant for water coolers under Notification No. 166/86-C.E. was held inapplicable, while the benefit under Notification No. 155/86-C.E. was available. The Revenue's challenge to the classification and exemption was rejected. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90004