https://www.taxtmi.com/caselaws?id=96047 The tribunal determined that the equipment 'Chillpac' should be classified under heading 84.19 as a water flow cooler assembly and heat exchanger, setting aside the lower authority's classification under heading 84.18. The issue of eligibility to SSI Notification was remanded for re-hearing, along with the determination of value under Section 4 of the CE Act. The tribunal also directed a re-examination of the eligibility to Modvat Credit after the re-determination of the classification under heading 84.19. The judgment emphasized the correct classification under heading 84.19, leading to the remand of related issues for further assessment. en-us Mon, 27 Nov 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96047 The tribunal determined that the equipment 'Chillpac' should be classified under heading 84.19 as a water flow cooler assembly and heat exchanger, setting aside the lower authority's classification under heading 84.18. The issue of eligibility to SSI Notification was remanded for re-hearing, along with the determination of value under Section 4 of the CE Act. The tribunal also directed a re-examination of the eligibility to Modvat Credit after the re-determination of the classification under heading 84.19. The judgment emphasized the correct classification under heading 84.19, leading to the remand of related issues for further assessment. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96047