https://www.taxtmi.com/caselaws?id=1716 Laboratory equipment fitted with cooling or refrigeration systems was not excluded from concessional treatment under serial No. 3 of Notification No. 155/86-C.E. merely because it operated on refrigeration or air-conditioning principles. The exclusion applied to refrigerating and air-conditioning appliances, not to laboratory or blood-bank equipment used for testing, preservation, incubation, environmental control, or sample separation. On that distinction, items such as incubators, cabinets, baths, seed germinators, environmental chambers, and cooling centrifuges were treated as eligible for the notification benefit, following earlier Tribunal authority. The duty demand and penalties were set aside. en-us Mon, 02 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1716 Laboratory equipment fitted with cooling or refrigeration systems was not excluded from concessional treatment under serial No. 3 of Notification No. 155/86-C.E. merely because it operated on refrigeration or air-conditioning principles. The exclusion applied to refrigerating and air-conditioning appliances, not to laboratory or blood-bank equipment used for testing, preservation, incubation, environmental control, or sample separation. On that distinction, items such as incubators, cabinets, baths, seed germinators, environmental chambers, and cooling centrifuges were treated as eligible for the notification benefit, following earlier Tribunal authority. The duty demand and penalties were set aside. Case-Laws Central Excise Mon, 02 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1716