2007 (7) TMI 13

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.... appeals arise out of the order of the Commissioner of Central Excise, Mumbai, confirming central excise duty demand of Rs. 19,15,951.27 on laboratory equipment (cooling) and laboratory centrifuges (cooling) as a result of holding them to be classifiable under CET sub-heading 8419.00 and disallowing the benefit of concessional rate of duty in terms of serial No. 3 of Notification 155/86-C.E., date....

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....tions. (6) Low Temperature Bath - used mainly in chemical labs to study the effect of low temperature, i.e. -70°C to room temperature on laboratory samples. (7) Seed Germinator with cooling - used to test seed samples at varying temperatures ranging from 10°C to 60°C. (8) Cooling Centrifuges - used in blood banks for separation of blood and also used in research labs to analyse fluid s....

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....appliances and not appliances which work on the principles of refrigeration and air-conditioning. The benefit of the concessional rate of duty under serial No. 3 of the notification has been extended to the goods, following the ratio of the Tribunal's earlier order in CCE, Bangalore v. Hind High Vacuum Co. (P.) Ltd.- 1997 (92) E.L.T. 689. The ratio of the above order is, therefore, squarely applic....