https://www.taxtmi.com/caselaws?id=95599 Centrifuges classifiable under sub-heading 8421.00 were held to qualify for exemption under Notification No. 69/90-C.E. because the notification expressly covered goods under that heading, and denial of the benefit was inconsistent with its plain terms. Baths other than cryostat under heading 8419.00 were also held eligible for exemption under Notification No. 155/86, as they were cleared with a cooling system but without condensors, compressors, or air-conditioning devices, and a hypothetical future fitment could not justify exclusion. The adverse findings on both items were set aside, and the assessee succeeded on both exemption claims. en-us Fri, 10 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95599 Centrifuges classifiable under sub-heading 8421.00 were held to qualify for exemption under Notification No. 69/90-C.E. because the notification expressly covered goods under that heading, and denial of the benefit was inconsistent with its plain terms. Baths other than cryostat under heading 8419.00 were also held eligible for exemption under Notification No. 155/86, as they were cleared with a cooling system but without condensors, compressors, or air-conditioning devices, and a hypothetical future fitment could not justify exclusion. The adverse findings on both items were set aside, and the assessee succeeded on both exemption claims. Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95599