2007 (7) TMI 13

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..... Nos. E/1637/1996 & E/631/2007 - Order Nos. A/484 &485/2007-WZB/C-I(EB) - Dated:- 2-7-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Central Excise, Mumbai, confirming central excise duty demand of Rs. 19,15,951.27 on laboratory equipment (cooling) and laboratory centrifuges (cooling) as a result of holding them to be cl .....

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..... ro temperatures. (4) Blood Bank Storage Cabinet. (5) Environmental Shaker with refrigeration - mainly used in labs for microbiological applications. (6) Low Temperature Bath - used mainly in chemical labs to study the effect of low temperature, i.e. -70°C to room temperature on laboratory samples. (7) Seed Germinator with cooling - used to test seed samples at varying temperatures ranging .....

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..... n, are not excluded from the coverage of Notification 155/86, as what is excluded under the notification is refrigerating and air-conditioning appliances and not appliances which work on the principles of refrigeration and air-conditioning. The benefit of the concessional rate of duty under serial No. 3 of the notification has been extended to the goods, following the ratio of the Tribunal's earli .....

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