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2004 (7) TMI 634
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....Appellant. Shri R. Ravindran, Advocate, for the Respondent. ORDER The respondents herein had filed classification list under Rule 173B of the Central Excise Rules, 1944 for : (1) Semi-Hermatic Reciprocating Package Liquid Chiller; and (2) Centrifugal Liquid Chiller claiming classification under CETA sub-heading 8418.00 attracting Ce....
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....s appeal by the Revenue. 2. We have heard both sides. 3. We find that the issue in dispute is no longer res integra, having been settled in favour of the assessees by the orders of the Tribunal in Carrier Aircon Limited v. CCE, Delhi-III, 2001 (128) E.L.T. 485 which has been followed in Indian Hotels Limited v. CC, Chennai, 2001 (134) E.L.T. 451 and in the case of Lakeshore Hospita....