https://www.taxtmi.com/caselaws?id=94075 Notification No. 175/86-C.E. excluded refrigerating and air-conditioning machinery, and their parts or accessories, from exemption only where the goods were shown to be designed for or used as such components. Fans, blowers, filters, air driers, grills, air-tight doors, trays and cooling towers were treated as air-conditioning accessories because their functions were integral to air-cooling systems, so exemption was denied for them. Heat exchangers, electrical storage water heaters and centrifuge machines were not proved to be parts or accessories of refrigerating or air-conditioning equipment, and their independent industrial use supported exemption. The governing test was the demonstrated nexus with air-conditioning or refrigeration use. en-us Wed, 13 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94075 Notification No. 175/86-C.E. excluded refrigerating and air-conditioning machinery, and their parts or accessories, from exemption only where the goods were shown to be designed for or used as such components. Fans, blowers, filters, air driers, grills, air-tight doors, trays and cooling towers were treated as air-conditioning accessories because their functions were integral to air-cooling systems, so exemption was denied for them. Heat exchangers, electrical storage water heaters and centrifuge machines were not proved to be parts or accessories of refrigerating or air-conditioning equipment, and their independent industrial use supported exemption. The governing test was the demonstrated nexus with air-conditioning or refrigeration use. Case-Laws Central Excise Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94075