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2004 (9) TMI 252 - CESTAT, MUMBAIExtract: .......gerating equipment. During the relevant time heat pumps and refrigerating equipment attract different rates of duties under the exemption notification claimed by the respondent. Suffice it to say that if the product is not considered as heat pump it is certainly refrigerating equipment. In both cases VAM falls under 8418. 9. The appeal is rejected.
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