2010 (12) TMI 185 - AT - Central Excise

SSI units - Demand and Penalty - Deputy Commissioner had classified the items in dispute under CET sub-heading 8479.10 and held that they were not parts/components of refrigeration/cold storage machinery and that they have individual functions which are not similar to that of the machinery under reference - The impugned order extending the benefit under the SSI notification and reject the appeal

Summary

The Asst. Commissioner confirmed a demand on certain items as parts/components excluded from SSI benefit. The Commissioner (Appeals) set aside the demand and penalty. The Tribunal upheld the decision, stating the items were not parts/components of refrigeration machinery and eligible for SSI exemption.