https://www.taxtmi.com/caselaws?id=90558 Notification No. 155/86-C.E. was construed narrowly, with the exclusion applying only to refrigerating and air-conditioning appliances and machinery as commonly understood. Scientific and laboratory equipment did not lose the benefit of the notification merely because it operated on refrigeration principles or used compressors, condensers, fan motors, or similar components. The exclusion could not be enlarged by treating the working principle alone as decisive. On that basis, the equipment was treated as scientific and laboratory equipment used for testing and research, not as refrigerating or air-conditioning machinery, and the concessional benefit under the notification remained available. en-us Tue, 27 Oct 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90558 Notification No. 155/86-C.E. was construed narrowly, with the exclusion applying only to refrigerating and air-conditioning appliances and machinery as commonly understood. Scientific and laboratory equipment did not lose the benefit of the notification merely because it operated on refrigeration principles or used compressors, condensers, fan motors, or similar components. The exclusion could not be enlarged by treating the working principle alone as decisive. On that basis, the equipment was treated as scientific and laboratory equipment used for testing and research, not as refrigerating or air-conditioning machinery, and the concessional benefit under the notification remained available. Case-Laws Central Excise Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90558