https://www.taxtmi.com/caselaws?id=91504 A broadly worded exclusion in Notification No. 175/86-C.E. was read to extend beyond refrigerating and air-conditioning machinery to their parts and accessories. Cooling towers were treated as accessories to the air-conditioning plant because of their function and use in meeting cooling requirements, so the small scale exemption was denied and the duty demand was sustained. On penalty, the liability remained intact, but the facts justified moderation, and the penalty was reduced from Rs. 10,000 to Rs. 5,000. en-us Tue, 06 Jul 1999 00:00:00 +0530 Tue, 18 Oct 2011 15:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91504 A broadly worded exclusion in Notification No. 175/86-C.E. was read to extend beyond refrigerating and air-conditioning machinery to their parts and accessories. Cooling towers were treated as accessories to the air-conditioning plant because of their function and use in meeting cooling requirements, so the small scale exemption was denied and the duty demand was sustained. On penalty, the liability remained intact, but the facts justified moderation, and the penalty was reduced from Rs. 10,000 to Rs. 5,000. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91504