https://www.taxtmi.com/caselaws?id=114498 The Tribunal set aside the duty demands on "Air Handling Units," ruling in favor of the appellants based on the interpretation of a Board's Circular. The Commissioner (Appeals) was directed to review the appeals without requiring additional deposits, emphasizing adherence to legal principles and natural justice. The appeals were allowed by remand, highlighting the importance of the Circular in the classification and assessment of the "Air Handling Unit" as distinct from an Air-conditioning machine. en-us Thu, 16 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 11:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114498 The Tribunal set aside the duty demands on "Air Handling Units," ruling in favor of the appellants based on the interpretation of a Board's Circular. The Commissioner (Appeals) was directed to review the appeals without requiring additional deposits, emphasizing adherence to legal principles and natural justice. The appeals were allowed by remand, highlighting the importance of the Circular in the classification and assessment of the "Air Handling Unit" as distinct from an Air-conditioning machine. Case-Laws Central Excise Thu, 16 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114498