https://www.taxtmi.com/caselaws?id=90319 Resin bonded glass wool used as insulation in a cold storage plant was treated as eligible for exemption under Notification No. 45/88-C.E. because its functional use brought it within the description of a part or accessory of refrigerating and airconditioning machinery. Classification under Tariff Heading 70.14 did not, by itself, exclude the goods from the benefit of the notification where the substantive use was covered. The procedural issue relating to the CT2 certificate could not override the notification's substantive applicability. Functional use as an integral insulation component was therefore decisive for exemption eligibility. en-us Thu, 08 Apr 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90319 Resin bonded glass wool used as insulation in a cold storage plant was treated as eligible for exemption under Notification No. 45/88-C.E. because its functional use brought it within the description of a part or accessory of refrigerating and airconditioning machinery. Classification under Tariff Heading 70.14 did not, by itself, exclude the goods from the benefit of the notification where the substantive use was covered. The procedural issue relating to the CT2 certificate could not override the notification's substantive applicability. Functional use as an integral insulation component was therefore decisive for exemption eligibility. Case-Laws Central Excise Thu, 08 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90319