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2009 (1) TMI 125 - AT - Central ExciseQ. 1 Whether Modified Vapour Absorption Chillers (MVAC) are parts of refrigeration/air-conditioning machinery falling under sub-heading 8418.90 as contended by the revenue or Vapour Absorption Heat Pumps falling under Heading 8418/8418.10 as contended by the assessee – held that MVAC is classifiable u/sh 84.10 as “refrigerating equipment” and not u/h 8418.90 – Q. 2 whether the value of Lithium bromide is includible in the assessable value of MVAC and whether benefit of abatement u/s 4(4)(d)(ii) of CEA, 1944 is available to it – held that Lithium bromide is a bought-out item essential for operation of MVAC but no a part of MVAC so it’s value is not includible - as the revenue has not proved that the total price realised by the assessee is not the cum-duty price, the matter requires re-examination by the original authority
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