https://www.taxtmi.com/caselaws?id=96440 Bottle coolers cleared for commercial use were treated as refrigerators other than domestic refrigerators under Sl. No. 2 of Notification No. 252/83-C.E., so the concessional duty rate applied. The products were described as box-shaped cabinets used exclusively for cooling beverages and storing bottles, and that factual characterisation was not disputed. The earlier precedent relied on by the Revenue was confined to whether similar goods were domestic refrigerators and did not decide coverage under this notification entry. On that basis, the bottle coolers fell within the concessional notification and the Revenue's appeal failed. en-us Tue, 10 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96440 Bottle coolers cleared for commercial use were treated as refrigerators other than domestic refrigerators under Sl. No. 2 of Notification No. 252/83-C.E., so the concessional duty rate applied. The products were described as box-shaped cabinets used exclusively for cooling beverages and storing bottles, and that factual characterisation was not disputed. The earlier precedent relied on by the Revenue was confined to whether similar goods were domestic refrigerators and did not decide coverage under this notification entry. On that basis, the bottle coolers fell within the concessional notification and the Revenue's appeal failed. Case-Laws Central Excise Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96440