2009 (1) TMI 9

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..... and not “heat pumps” - concurrent findings recorded by tribunal – appellant had failed to discharge burden placed on it while claiming the benefit of Exemption, that the terms and conditions of the Notification are satisfied – exemption not allowed - 4981 OF 2007 - - - Dated:- 22-1-2009 - CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAM For Appellant(s) Mr. S.K .....

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..... of the Tribunal, which is impugned judgment herein, we find that there is a categorical finding recorded to the effect "that the Operational Manual of the manufacturer for the said 160 Items describe them as air-conditioner and not heat pumps". To be precise, the words used in the Operational Manual were "it is a heat pump type air conditioner". The Operational Manual produced by the appellant .....

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..... orities below. However, we make it clear that on principle this judgment does not settle the law and our reasoning is based only on the facts and circumstances of this case, namely, that the appellant had failed to discharge burden placed on it while claiming the benefit of Exemption Notification. Subject to what is stated above, this Civil Appeal is dismissed with no order as to costs. .....

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