1999 (7) TMI 119 - AT - Central Excise

Summary

The appeal filed by M/s. Architectural Systems regarding eligibility for small scale benefit under Notification No. 175/86-C.E. was rejected by the Appellate Tribunal CEGAT, New Delhi. The cooling towers manufactured by the appellants were considered accessories to air-conditioning plants, falling under the exclusion of the notification. Penalty reduced from Rs. 10,000 to Rs. 5,000.