https://www.taxtmi.com/caselaws?id=95622 Outer casings for air-conditioners were held classifiable under Heading 84.15 of the Central Excise Tariff because the factual finding was that they were meant for installation in walls and windows and that air-conditioners could not be installed without them. No material was produced to displace that finding, and the appellate conclusion was not shown to be unjustified or open to interference. On that basis, the classification was sustained and the assessee was denied the benefit of small scale exemption under Notification No. 175/86-C.E. en-us Mon, 17 Apr 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95622 Outer casings for air-conditioners were held classifiable under Heading 84.15 of the Central Excise Tariff because the factual finding was that they were meant for installation in walls and windows and that air-conditioners could not be installed without them. No material was produced to displace that finding, and the appellate conclusion was not shown to be unjustified or open to interference. On that basis, the classification was sustained and the assessee was denied the benefit of small scale exemption under Notification No. 175/86-C.E. Case-Laws Central Excise Mon, 17 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95622