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2011 (7) TMI 1268 - CESTAT CHENNAIClassification of goods - ducts manufactured out of GI sheets - classified under CTH 73.08 or otherwise? - Held that: - the goods in question that ducts fall for classification under Chapter Heading 73.08 as part and parcel of the air-conditioning system as claimed by the assessees - reliance placed in assessee's own case Commissioner Versus E.T.A. Engg [2006 (4) TMI 526 - SUPREME COURT] - the goods are excisable falling for classification under Chapter 73.08 and exempt from payment of duty.
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