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2008 (2) TMI 394 - CESTAT AHMEDABADAssessee is contesting special excise duty on the grounds that the goods manufactured and cleared are in fact the parts of the air-conditioning machines (not air-conditioning machines as alleged) because it is not equipped with the motor driven fans and blowers to change temperature and humidity therefore the goods cannot be subjected to special excise duty in view of Notification No. 22/2000 - revenue’s contention is that condensing units should be considered as air-conditioners is not appropriate – assessee’s contention is accepted
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