2004 (7) TMI 634

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..... spondents herein had filed classification list under Rule 173B of the Central Excise Rules, 1944 for : (1) Semi-Hermatic Reciprocating Package Liquid Chiller; and (2) Centrifugal Liquid Chiller claiming classification under CETA sub-heading 8418.00 attracting Central Excise duty @ 20% ad valorem vide the Notifications 53/93-C.E., dated 28-2-1993 and 46/94-C.E., dated 1-3-1994. The .....

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..... egra, having been settled in favour of the assessees by the orders of the Tribunal in Carrier Aircon Limited v. CCE, Delhi-III, 2001 (128) E.L.T. 485 which has been followed in Indian Hotels Limited v. CC, Chennai, 2001 (134) E.L.T. 451 and in the case of Lakeshore Hospital Research Centre Ltd. v. CC, Kochi, 2001 (135) E.L.T. 1363. In the case of Carrier Aircon Limited the Tribunal has found tha .....

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