https://www.taxtmi.com/caselaws?id=92247 Parts are excluded from the Small Scale Industry exemption under Notification No. 1/93 only when they are shown to be parts or accessories of refrigerating or air-conditioning appliances and machinery. Mere use in the refrigeration industry is not enough; the Revenue must establish that the goods are exclusively used in such appliances or are integral components of the refrigerating system. Board circulars and trade notices supported this narrower construction, and accessories that are not component or integral parts do not fall within the exclusion. On that basis, the assessee remained entitled to the SSI exemption and the Revenue's challenge failed. en-us Fri, 17 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92247 Parts are excluded from the Small Scale Industry exemption under Notification No. 1/93 only when they are shown to be parts or accessories of refrigerating or air-conditioning appliances and machinery. Mere use in the refrigeration industry is not enough; the Revenue must establish that the goods are exclusively used in such appliances or are integral components of the refrigerating system. Board circulars and trade notices supported this narrower construction, and accessories that are not component or integral parts do not fall within the exclusion. On that basis, the assessee remained entitled to the SSI exemption and the Revenue's challenge failed. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92247