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2016 (12) TMI 1653 - CESTAT MUMBAIRefund claim - N/N. 6/2002-C.E., dated 1-3-2002 - denial on the ground that the machine purchased by the appellant is not covered under the exemption notification - Held that: - the machine is Cream Separator machine. It is clear that Latex Centrifuge testing appears to be testing equipment whereas cream separator machine is used in processing of the rubber. By any stretch of imagination, both the machineries are entirely different and cannot be treated as one - said machine i.e. cream separator machine is not covered under the exemption notification under Sr. No. 3(vi) of the List 32A of the Notification - refund rightly denied - appeal dismissed - decided against appellant.
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