1999 (4) TMI 247

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....pondents. [Order per : P.C. Jain, Vice President]. - The question involved in this appeal is regarding extension of benefit of Notification No. 175/86-C.E. to the 'Centrifugal booster fan' being used actually by the respondents herein in the air-conditioning machineries as the centrifugal booster fan is cleared separately at times. 2. Revenue seeks to deny the benefit of the said not....

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.... R.K. Sharma in support of the aforesaid ground of the cross-objection. We have also gone through the cross-objection filed by the respondents. We observe from the photograph of the product available in file, that the article has been given a specific shape and design for its use for a particular purpose. It is also being used actually in the air-conditioning machines manufactured by the responden....