1984 (11) TMI 67

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....ed 28-11-1978 passed by the Collector of Central Excise, Allahabad. Facts are not in a dispute. It has been found that petitioner installed pipes arranged them in such manner that it resulted in cooling. According to Collector as the cooling coils and condensers serve the purpose of cooling, they were nothing but refrigerating and air-conditioning appliances, therefore, they fell under Tariff Item....