1998 (11) TMI 164 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of Centrifugal Booster Fan and Exhaust hoods under sub-headings 8414.80 and 8414.99 respectively. The benefit of Notification No. 175/86 was permitted as these items were not considered parts of air-conditioning and refrigerating machinery. The Revenue's appeal claiming these products as parts of such machinery was dismissed.