https://www.taxtmi.com/caselaws?id=210018 The exemption for split room air-conditioners depended on use in connection with manufacture and packing of articles within the bonded premises. The Commissioner (Appeals) did not decide that eligibility question on merits and instead remanded the matter for obtaining necessary permission from the Development Commissioner and for fresh adjudication. Because no substantive finding had been recorded on exemption eligibility, the remand was treated as and no interference was warranted. The Revenue's challenge to the remand therefore failed. en-us Wed, 11 May 2011 00:00:00 +0530 Fri, 05 Jul 2013 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210018 The exemption for split room air-conditioners depended on use in connection with manufacture and packing of articles within the bonded premises. The Commissioner (Appeals) did not decide that eligibility question on merits and instead remanded the matter for obtaining necessary permission from the Development Commissioner and for fresh adjudication. Because no substantive finding had been recorded on exemption eligibility, the remand was treated as and no interference was warranted. The Revenue's challenge to the remand therefore failed. Case-Laws Central Excise Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210018