1999 (7) TMI 119

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..... led by M/s. Architectural Systems, the matter relates to the eligibility to the benefit of Notification No. 175/86-C.E., dated 1-3-1986. Under Notification No. 175/86, the refrigerating and air-conditioning appliances, machinery and parts, and accessories thereof falling under Chapters 84, 85 or 90 were not eligible for the small scale benefit. The appellants had contended that the cooling towers .....

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..... ers not only the refrigerating and air-conditioning appliances and machinery but their parts and accessories also. Further, parts and accessories could be classified under any of the headings under Chapters 84, 85 and 90. We find that the function of the cooling tower is to reduce the temperature of heated water reaching the cooling tower from the diesel engine sets and so when recycled, the main .....

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