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2017 (1) TMI 645 - CESTAT MUMBAISSI exemption - various parts and accessories manufactured and cleared by the appellants are of air-conditioner and refrigeration machinery - whether the said parts and accessories are entitled for the SSI exemption N/N. 175/86-CE dated 01.03.1986? - Held that: - the classification claimed by the appellant is correct on the basis of Trade Notice No. 78/86 dated 24.10.1986 - the classification of the parts and accessories involved in the present case is decided in favor of the appellant - appeal allowed - decided in favor of appellant.
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