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. Thermax Ltd v. Commissioner of Central Excise, Pune-1, 2022 LiveLaw 881 Code of Criminal Procedure, 1973; Section 406 - Negotiable Instruments Act, 1881; Section 138 - …
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