1999 (9) TMI 186

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..... t]. Short question involved here in this appeal of Revenue is whether parts, namely, fly wheels, pulley, suction and discharge stock valve, oil separators and accumulators manufactured by the appellants are to be considered as disentitled to the benefit of SSI exemption Notification No. 1/93 inasmuch as clause (iv) of Annexure to the said Notification excludes refrigerating, air-conditionin .....

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..... compressors and condensers/chillers. Hence, the value of the parts and accessories of the following type may not be included in the assessable value of the compressors and condensers/chillers unless such parts/assessories form component/integral parts of the dutiable items and are very essential for the working of the Compressors or the condensers/chillers or such dutiable Items (rather than the .....

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..... , it is inferred by the Revenue that the end use of these goods are not other than refrigerating and air-conditioning machinery and appliances. 3. We have heard both sides. We are afraid that the inference drawn by the Revenue that the use of these goods is only in refrigerating and air-conditioning appliances and they are essential parts of plant and machinery is not correct. For this they ough .....

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