Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index [October 24 – 31, 2022]
LIVELAW NEWS NETWORK
1 Nov 2022 4:29 PM IST
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1 Nov 2022 4:29 PM IST
Central Excise Tariff Act, 1988 - Modified Vapour Absorption Chiller Machines cannot be categorized as a Heat Pump to avail concessional tariff benefits - The end use of MVAC is to produce Chilled Water. The use of heat as one of the sources in the airconditioning system would not take away the primary or basic function of the MVAC, which is to cool and not heat water - Definition of...
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