https://www.taxtmi.com/caselaws?id=115518 Small scale exemption under Notification No. 1/93-C.E. could not be claimed merely because ventilation fans and filters were reclassified under different tariff headings. The decisive question was whether the goods were in fact parts or accessories of air-conditioning machinery and appliances, since the notification expressly excluded such goods even if they fell under Chapters 84, 85 or 90. Relief granted without addressing that factual and legal inquiry, or the catalogues produced on the goods' nature and use, was unsustainable. The matter therefore required fresh determination of the exemption claim on the actual character of the goods, not on classification alone. en-us Thu, 18 Aug 2005 00:00:00 +0530 Wed, 30 May 2012 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115518 Small scale exemption under Notification No. 1/93-C.E. could not be claimed merely because ventilation fans and filters were reclassified under different tariff headings. The decisive question was whether the goods were in fact parts or accessories of air-conditioning machinery and appliances, since the notification expressly excluded such goods even if they fell under Chapters 84, 85 or 90. Relief granted without addressing that factual and legal inquiry, or the catalogues produced on the goods' nature and use, was unsustainable. The matter therefore required fresh determination of the exemption claim on the actual character of the goods, not on classification alone. Case-Laws Central Excise Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115518