2000 (4) TMI 436 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the classification of outer casings for air-conditioners. The casings were considered parts of air-conditioners and classified under Heading No. 84.15, making the appellant ineligible for small scale exemption. The appeal by M/s. Dynamic Industries was rejected as the casings were essential for installing air-conditioners.