https://www.taxtmi.com/caselaws?id=115122 Departmental tariff classification was determined by reference to Vadodara Collectorate Trade Notice No. 249/86, which listed eligible parts and accessories of air-conditioning or refrigerating machinery and excluded specified items. Receivers, surge drums, flash vessels, oil separator and drain pot were treated as storage vessels without tubes and, on the admitted facts, fell within the excluded category or otherwise within the notice's exclusion list. Base frames were also treated as falling within the entry for base, stand or frame of iron and steel. The clarification governed classification, the assessee received its benefit, and the goods were not classifiable under sub-headings 8415.00, 8418.00 or 8419.00; the Revenue challenge failed. en-us Mon, 21 Mar 2005 00:00:00 +0530 Thu, 24 May 2012 10:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115122 Departmental tariff classification was determined by reference to Vadodara Collectorate Trade Notice No. 249/86, which listed eligible parts and accessories of air-conditioning or refrigerating machinery and excluded specified items. Receivers, surge drums, flash vessels, oil separator and drain pot were treated as storage vessels without tubes and, on the admitted facts, fell within the excluded category or otherwise within the notice's exclusion list. Base frames were also treated as falling within the entry for base, stand or frame of iron and steel. The clarification governed classification, the assessee received its benefit, and the goods were not classifiable under sub-headings 8415.00, 8418.00 or 8419.00; the Revenue challenge failed. Case-Laws Central Excise Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115122