2004 (7) TMI 634

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..... , Advocate, for the Respondent. ORDER The respondents herein had filed classification list under Rule 173B of the Central Excise Rules, 1944 for : (1) Semi-Hermatic Reciprocating Package Liquid Chiller; and (2) Centrifugal Liquid Chiller claiming classification under CETA sub-heading 8418.00 attracting Central Excise duty @ 20% ad valorem vide the Notifications 53/93-C.E., dated 28-2-1993 and .....

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..... issue in dispute is no longer res integra, having been settled in favour of the assessees by the orders of the Tribunal in Carrier Aircon Limited v. CCE, Delhi-III, 2001 (128) E.L.T. 485 which has been followed in Indian Hotels Limited v. CC, Chennai, 2001 (134) E.L.T. 451 and in the case of Lakeshore Hospital & Research Centre Ltd. v. CC, Kochi, 2001 (135) E.L.T. 1363. In the case of Carrier Air .....

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