1984 (11) TMI 67

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.... petition seeks quashing of order dated 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, t....