https://www.taxtmi.com/caselaws?id=107670 Centrifugal booster fans were treated as eligible for exemption under Notification No. 175/86-C.E. because their earlier classification under Heading 8414.80 had not been set aside, and that heading fell within the notification. The contrary attempt to classify the goods under Heading 84.15 was not accepted as a basis to deny the benefit in the absence of a successful challenge to the prior classification order. The classification question was considered on its merits, and no ground was found to interfere with the Commissioner (Appeals)'s order. The exemption benefit was therefore upheld and the Revenue's challenge failed. en-us Thu, 07 Aug 2003 00:00:00 +0530 Sat, 24 Mar 2012 12:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107670 Centrifugal booster fans were treated as eligible for exemption under Notification No. 175/86-C.E. because their earlier classification under Heading 8414.80 had not been set aside, and that heading fell within the notification. The contrary attempt to classify the goods under Heading 84.15 was not accepted as a basis to deny the benefit in the absence of a successful challenge to the prior classification order. The classification question was considered on its merits, and no ground was found to interfere with the Commissioner (Appeals)'s order. The exemption benefit was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 07 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107670