https://www.taxtmi.com/caselaws?id=90197 The Tribunal allowed the appeal, ruling that the items in question were not considered parts of condenser or cooling coils as alleged by the adjudication order. Expert opinions and findings led to the conclusion that the items were components of the refrigerating unit as a whole, making them exempt from Central Excise duty. The appellant was granted relief as the items were deemed not dutiable. The Tribunal did not address the time bar issue, focusing solely on the merit of the appeal. en-us Fri, 09 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90197 The Tribunal allowed the appeal, ruling that the items in question were not considered parts of condenser or cooling coils as alleged by the adjudication order. Expert opinions and findings led to the conclusion that the items were components of the refrigerating unit as a whole, making them exempt from Central Excise duty. The appellant was granted relief as the items were deemed not dutiable. The Tribunal did not address the time bar issue, focusing solely on the merit of the appeal. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90197