https://www.taxtmi.com/caselaws?id=94653 Compressor Model SR 522 was not proved to be a compressor of the kind used in air-conditioning, so it did not fall outside the concessional treatment available to gas compressors used in water-cooler manufacture under Notification No. 166/86-C.E. The fact that some customers may have used the compressor in air-conditioners showed only a possible use, not that the goods were inherently of that kind. The brochure reference was insufficient to override the technical and functional evidence, including long-standing use in water-cooler manufacture, identical captive and cleared models, unsuccessful trials for air-conditioning, and supporting statements from company officers. Differential duty was therefore not payable. en-us Wed, 17 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94653 Compressor Model SR 522 was not proved to be a compressor of the kind used in air-conditioning, so it did not fall outside the concessional treatment available to gas compressors used in water-cooler manufacture under Notification No. 166/86-C.E. The fact that some customers may have used the compressor in air-conditioners showed only a possible use, not that the goods were inherently of that kind. The brochure reference was insufficient to override the technical and functional evidence, including long-standing use in water-cooler manufacture, identical captive and cleared models, unsuccessful trials for air-conditioning, and supporting statements from company officers. Differential duty was therefore not payable. Case-Laws Central Excise Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94653