https://www.taxtmi.com/caselaws?id=97207 Voltage stabilisers independently classifiable under Chapter 90 and usable with multiple electrical machines were not treated as parts or accessories of air-conditioners or refrigerators merely because they could be used with such equipment, so small-scale exemption under the notifications was available. Where classification lists had been filed and approved, and no basis existed for invoking the longer period, the demand could not survive beyond normal limitation. The duty demand and penalty were therefore set aside. en-us Tue, 07 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 13:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97207 Voltage stabilisers independently classifiable under Chapter 90 and usable with multiple electrical machines were not treated as parts or accessories of air-conditioners or refrigerators merely because they could be used with such equipment, so small-scale exemption under the notifications was available. Where classification lists had been filed and approved, and no basis existed for invoking the longer period, the demand could not survive beyond normal limitation. The duty demand and penalty were therefore set aside. Case-Laws Central Excise Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97207