https://www.taxtmi.com/caselaws?id=91368 Condensers and chillers used in refrigeration and air-conditioning were analysed for tariff classification, with the material indicating a prima facie fit under Heading 84.19 rather than Heading 84.15, because the goods appeared to answer the description of machinery or parts used in temperature-change processes. The demand was also found prima facie vulnerable on limitation, as the notice could have been issued within the normal period and the extended period was not shown to be justified on the available facts. In light of the strong prima facie case on classification and limitation, pre-deposit of penalty was waived and recovery was stayed pending further proceedings. en-us Mon, 08 Mar 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91368 Condensers and chillers used in refrigeration and air-conditioning were analysed for tariff classification, with the material indicating a prima facie fit under Heading 84.19 rather than Heading 84.15, because the goods appeared to answer the description of machinery or parts used in temperature-change processes. The demand was also found prima facie vulnerable on limitation, as the notice could have been issued within the normal period and the extended period was not shown to be justified on the available facts. In light of the strong prima facie case on classification and limitation, pre-deposit of penalty was waived and recovery was stayed pending further proceedings. Case-Laws Central Excise Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91368