https://www.taxtmi.com/caselaws?id=337565 Parts and accessories manufactured and cleared as components of air-conditioning and refrigeration machinery were treated as correctly classified for excise purposes, and the settled classification was followed for SSI exemption under Notification No. 175/86-CE. The Tribunal relied on the appellant's earlier classification being upheld in its own case, supported by Trade Notice No. 78/86 and Board Circular No. 6/96-CX.IV. As the Revenue had no basis to depart from that settled position, the classification dispute was resolved in favour of the appellant and the goods were held entitled to the claimed SSI exemption. en-us Fri, 02 Dec 2016 00:00:00 +0530 Thu, 12 Jan 2017 09:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337565 Parts and accessories manufactured and cleared as components of air-conditioning and refrigeration machinery were treated as correctly classified for excise purposes, and the settled classification was followed for SSI exemption under Notification No. 175/86-CE. The Tribunal relied on the appellant's earlier classification being upheld in its own case, supported by Trade Notice No. 78/86 and Board Circular No. 6/96-CX.IV. As the Revenue had no basis to depart from that settled position, the classification dispute was resolved in favour of the appellant and the goods were held entitled to the claimed SSI exemption. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337565