2011 (4) TMI 279

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....mar, Arijit Prasad and B. Krishna Prasad, Advocates, for the Appellant. S/Shri V. Lakshmi Kumaran, Alok Yadav, Nikhil Singal for M.P. Devanath, Advocates, for the Respondent. [Order]. - These appeals are directed against the judgment and order dated 16-7-2002 passed by CEGAT, New Delhi. In the aforesaid judgment, while allowing the appeals of the appellant, reliance was placed on the deci....

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....e goods. Air-conditioning units, however, would continue to remain dutiable as per the central Excise Tariff." 2. This Court while rendering the judgment in the case of Commissioner of C.Ex., Indore v. Virdi Brothers - 2007 (207) E.L.T. 321 relied upon aforesaid circular issued by the Central Board as also various other decisions of this court. This Court held that the appeal filed by the ....