https://www.taxtmi.com/caselaws?id=40959 The Government of India determined that pipes in a cold storage unit are classified as "cooling coils" for excise duty purposes. While the duty was upheld, the penalty was waived due to the lack of intent to evade payment. The revision application was dismissed. (Central Government GOVERNMENT OF INDIA, 1979 (1) TMI 108) en-us Sat, 27 Jan 1979 00:00:00 +0530 Tue, 18 May 2010 14:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40959 The Government of India determined that pipes in a cold storage unit are classified as "cooling coils" for excise duty purposes. While the duty was upheld, the penalty was waived due to the lack of intent to evade payment. The revision application was dismissed. (Central Government GOVERNMENT OF INDIA, 1979 (1) TMI 108) Case-Laws Central Excise Sat, 27 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40959