https://www.taxtmi.com/caselaws?id=40581 Water coils were treated as distinct from cooling coils, and only cooling coils fitted with an inbuilt cooling arrangement were said to fall within the duty levy under Notification No. 80/62-C.E. On that stated legal position, no duty would be payable if the goods cleared were in fact water coils. The actual nature of the goods cleared during the relevant period was left as a factual question to be examined on the material before the Assistant Collector, so liability depended on that factual determination. en-us Fri, 24 Nov 1978 00:00:00 +0530 Mon, 10 May 2010 18:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40581 Water coils were treated as distinct from cooling coils, and only cooling coils fitted with an inbuilt cooling arrangement were said to fall within the duty levy under Notification No. 80/62-C.E. On that stated legal position, no duty would be payable if the goods cleared were in fact water coils. The actual nature of the goods cleared during the relevant period was left as a factual question to be examined on the material before the Assistant Collector, so liability depended on that factual determination. Case-Laws Central Excise Fri, 24 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40581