Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 485 - AT - Central ExciseDucts - Air-conditioning equipments - Parts thereof - Classification - Held that: - there is a Board Circular issued under 37(B) in Order No. 58/01/02/C.E., dated 15-11-02 which takes a view that the ducts are part and parcel of Refrigeration/Air Conditioning Plants - reliance placed in the appellant own case ETA ENGG. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2005 (8) TMI 260 - CESTAT, BANGALORE], wherein it has been upheld that the ducts fabricated out of GI sheets are classifiable under heading 73.08 of the Central Excise Tariff as part and parcel of air-conditioning system - appeal dismissed - decided against Revenue.
|