Customs, Excise and Gold Tribunal - Delhi
Gen Power Electric vs Collector Of C. Ex. on 6 October, 1998
Equivalent citations: 1999(107)ELT259(TRI-DEL)
ORDER G.A. Brahma Deva, Member (J)
1. The short point to be considered in this appeal is whether parts of Air Conditioning Machine i.e. main section, coil section and filter section are classifiable under Heading 84.15 as per the Department or under 7308.90/7322 as claimed by the appellants.
2. None appeared on behalf of the appellants. However, there was a request from them to decide the case on merits. Accordingly, we proceed to pass this order after hearing Shri S. Nunthuk, ld. JDR.
3. Shri Nunthuk submitted that the issue involved in this case has been covered by the decision of the Tribunal in the case of Keyar Industries 1997 (91) E.L.T. 587 (Tribunal)
4. On a careful consideration of the submissions and on perusal of the records, we find that the issue involved in this case has been covered by the decision referred to above. In that case it was clearly held that Air Handling Unit, a specific part of Air Conditioning Machine, manufactured on specific orders from manufacturers of Air-conditioners, used solely or principally with the Air Conditioning Machines though capable of various applications for handling air - classifiable under Heading 84.15 of Central Excise Tariff by virtue of Note 2(b) to Section XVI. In the present case, the Collector (A) has observed that the Assistant Collector has based his classification on the fact that he found on enquiry that the parts are used as parts of Air Handling System Machine. He also observed that the manufactured items are clearly recognisable as identifiable parts of a particular excisable product, i.e. Air Handling Unit. In these circumstances, following the aforesaid decision, we accept the contention of the department and accordingly appeal is dismissed.