https://www.taxtmi.com/caselaws?id=94076 Exemption under Notification No. 155/86 depended on whether the equipment functioned as refrigerating machinery achieving freezing or near-freezing temperatures. An ammonia condenser used only to chill water to about 8 C was treated as outside the exclusion for air-conditioning or true refrigeration, and the exemption was available. An appellate order could not be sustained where it rested on a new thermodynamic-process basis not raised in the show cause notice or supported by the original dispute; the order was therefore set aside with consequential relief. en-us Thu, 14 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94076 Exemption under Notification No. 155/86 depended on whether the equipment functioned as refrigerating machinery achieving freezing or near-freezing temperatures. An ammonia condenser used only to chill water to about 8 C was treated as outside the exclusion for air-conditioning or true refrigeration, and the exemption was available. An appellate order could not be sustained where it rested on a new thermodynamic-process basis not raised in the show cause notice or supported by the original dispute; the order was therefore set aside with consequential relief. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94076