1999 (4) TMI 247 - AT - Central Excise

Summary

The appeal involved the extension of benefit of Notification No. 175/86-C.E. to the 'Centrifugal booster fan' used in air-conditioning machinery. The Revenue sought to deny the benefit, arguing that it is a part of air-conditioning machinery excluded from the notification. The appellate authority extended the benefit, but the Tribunal ruled in favor of the Revenue, stating that the fan is specifically designed for use in air-conditioning machinery and is actually being used as such. The Tribunal set aside the previous order and allowed the Revenue's appeal.