https://www.taxtmi.com/caselaws?id=3126 Rule 57Q capital goods credit was available for testing equipment classified under CSH 90.31 because the bracketed exclusion in Entry 4 of the table applied only to Heading 90.32. The placement of the exclusion immediately after Heading 90.32, read with the structure of the entry, showed that goods of a kind used for refrigerating and air conditioning appliances and machinery were excluded only from that heading and not from the earlier headings in the range 90.24 to 90.31. On that interpretation, the goods remained eligible for credit and the credit denial was set aside. en-us Wed, 31 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3126 Rule 57Q capital goods credit was available for testing equipment classified under CSH 90.31 because the bracketed exclusion in Entry 4 of the table applied only to Heading 90.32. The placement of the exclusion immediately after Heading 90.32, read with the structure of the entry, showed that goods of a kind used for refrigerating and air conditioning appliances and machinery were excluded only from that heading and not from the earlier headings in the range 90.24 to 90.31. On that interpretation, the goods remained eligible for credit and the credit denial was set aside. Case-Laws Central Excise Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3126