https://www.taxtmi.com/caselaws?id=100356 General-purpose components are not classifiable as parts of air-conditioning or refrigeration machinery unless it is shown that they are suitable for use solely or principally with such machinery, and the department bears that burden. On the facts recorded, the MS Panel Housing was not shown to be specifically meant for air conditioners, and the industrial fan was used as an exhaust fan in textile mills for ventilation. Note 2(b) to Section XVI therefore did not apply, the exemption under Notification No. 175/86 could not be denied on that basis, and the classification adopted by the Commissioner (Appeals) was affirmed. en-us Tue, 24 Jul 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100356 General-purpose components are not classifiable as parts of air-conditioning or refrigeration machinery unless it is shown that they are suitable for use solely or principally with such machinery, and the department bears that burden. On the facts recorded, the MS Panel Housing was not shown to be specifically meant for air conditioners, and the industrial fan was used as an exhaust fan in textile mills for ventilation. Note 2(b) to Section XVI therefore did not apply, the exemption under Notification No. 175/86 could not be denied on that basis, and the classification adopted by the Commissioner (Appeals) was affirmed. Case-Laws Central Excise Tue, 24 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100356