https://www.taxtmi.com/caselaws?id=102530 Refrigerating machinery operating at minus 20 C was classifiable under Heading 84.18 rather than Heading 84.19 because the HSN Explanatory Notes place refrigerators and refrigerating equipment operating at around zero degree or below within Heading 84.18, while Heading 84.19 excludes refrigerating machinery and heat pumps covered by Heading 84.18. The product description and accepted temperature range showed that the goods were refrigerating machinery, not equipment undertaking processes under Heading 84.19. As the goods fell under Heading 84.18, the partial exemption under Notification No. 56/95 was available. en-us Tue, 30 Jul 2002 00:00:00 +0530 Wed, 15 Feb 2012 12:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102530 Refrigerating machinery operating at minus 20 C was classifiable under Heading 84.18 rather than Heading 84.19 because the HSN Explanatory Notes place refrigerators and refrigerating equipment operating at around zero degree or below within Heading 84.18, while Heading 84.19 excludes refrigerating machinery and heat pumps covered by Heading 84.18. The product description and accepted temperature range showed that the goods were refrigerating machinery, not equipment undertaking processes under Heading 84.19. As the goods fell under Heading 84.18, the partial exemption under Notification No. 56/95 was available. Case-Laws Central Excise Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102530