Claim of exemption on Air conditioning unit, condensing unit, ...

Case Laws Central Excise

March 15, 2016

Claim of exemption on Air conditioning unit, condensing unit, chillers, walk in cold rooms - the institution is not engaged in commercial activity and the goods are required for research purposes - respondent has complied with the Notification 10/97 dated 01.03.1997 - benefit of exemption allowed - AT

View Source

← Previous Next →

Claim of exemption on Air conditioning unit, condensing unit, ...

Case Laws Central Excise

March 15, 2016

You may also like:

Classification of goods - Condensing Unit of Air-conditioning Machines - Words and Phrases - Valuation - Import policy - the components which were required for...

Classification of goods - rate of tax - Fan Coil Unit consists of 3 basic components namely fan motor, heat exchanger coils and PCB - FCUs are used in the air...

Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified...

Imported compressors for car air conditioning systems classified under CTH 8414 8011 as gas compressors for air conditioning equipment, not CTH 8415 9000 as parts of air...

Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under...

Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT

SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

Area based exemption - The attempt to set up the Unit-II as a separate Unit on first floor of the Unit-I appears to be an attempt by the appellant company to enjoy the...

Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC -...

Rate of GST - restaurant services - the applicant restaurant is located in the same premises as JW Marriot Hotel having rooms with a tariff of seven thousand five...

Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

Revision u/s 263 - as per CIT AO had wrongly allowed the assessee exemption of capital gains claimed u/s 54B - Tribunal found that neither any inquiry was made by the AO...

SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as...

Quick Updates: