https://www.taxtmi.com/caselaws?id=202997 Goods classified earlier under CET sub-heading 8479.10 as having individual functions distinct from refrigeration or cold storage machinery could not again be treated as parts or components for denying SSI exemption. The earlier finding that the oil separator, agitator, blower, accumulator, can dump and can trap were not components of refrigeration or cold storage machinery had attained finality because it was not challenged by the Revenue. On that binding classification, the same goods remained eligible for exemption under Notification No. 1/93-CE, and the Revenue's objection to exemption failed. en-us Tue, 21 Dec 2010 00:00:00 +0530 Fri, 29 Apr 2011 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202997 Goods classified earlier under CET sub-heading 8479.10 as having individual functions distinct from refrigeration or cold storage machinery could not again be treated as parts or components for denying SSI exemption. The earlier finding that the oil separator, agitator, blower, accumulator, can dump and can trap were not components of refrigeration or cold storage machinery had attained finality because it was not challenged by the Revenue. On that binding classification, the same goods remained eligible for exemption under Notification No. 1/93-CE, and the Revenue's objection to exemption failed. Case-Laws Central Excise Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202997