1999 (4) TMI 150 - AT - Central Excise

Summary

The case involved the eligibility of "resin bonded glass wool" for a duty exemption under Notification 45/88-C.E. The Revenue argued that it is not a part of refrigerating or air conditioning machinery, but the Tribunal ruled in favor of the respondents, stating that the glass wool is used for insulation in such machinery, making it eligible for the exemption. The appeal by the Revenue was rejected.