1999 (4) TMI 247

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..... involved in this appeal is regarding extension of benefit of Notification No. 175/86-C.E. to the Centrifugal booster fan being used actually by the respondents herein in the air-conditioning machineries as the centrifugal booster fan is cleared separately at times. 2. Revenue seeks to deny the benefit of the said notification to the product in question on the ground that parts of air-condition .....

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..... h the cross-objection filed by the respondents. We observe from the photograph of the product available in file, that the article has been given a specific shape and design for its use for a particular purpose. It is also being used actually in the air-conditioning machines manufactured by the respondents herein. It is not denied by the respondents. These circumstances by themselves are a strong g .....

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