https://www.taxtmi.com/caselaws?id=98308 For package air-conditioners claiming exemption, condenser-side cooling capacity had to be assessed by reference to the IS specification, which expressly contemplated deduction of the equipment's total power input. The earlier computation did not properly address that deduction, and the technical material showed it could affect whether the units crossed the 7.5 tonne threshold for concessional duty. The existing findings were therefore treated as inadequate for a final exemption decision, the order was set aside, and the matter was remanded for fresh determination on the corrected computation and eligibility under the notification. en-us Fri, 14 Jul 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98308 For package air-conditioners claiming exemption, condenser-side cooling capacity had to be assessed by reference to the IS specification, which expressly contemplated deduction of the equipment's total power input. The earlier computation did not properly address that deduction, and the technical material showed it could affect whether the units crossed the 7.5 tonne threshold for concessional duty. The existing findings were therefore treated as inadequate for a final exemption decision, the order was set aside, and the matter was remanded for fresh determination on the corrected computation and eligibility under the notification. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98308