2001 (11) TMI 154 - AT - Central Excise

Summary

Issues: Classification of hot area generator under Heading 73.22 or 84.19 of the Tariff

In this judgment by the Appellate Tribunal CEGAT, Mumbai, the issue at hand is the classification of a hot area generator manufactured by the appellant. The Commissioner had classified the goods under Heading 73.22 of the Tariff, while the manufacturer claimed classification under Heading 8419.00. The appellant argued that the generator does not fall under Heading 73.22 as it cannot distribute fresh air, relying on the Explanatory Notes to the Harmonised System of Nomenclature (HSN). The Tribunal noted the difference between the HSN and the Tariff in the description of Heading 73.22. The Tribunal rejected the appellant's argument that the product must distribute fresh air to be classified under Heading 73.22, emphasizing that the heading includes air heaters or distributors that can distribute fresh air but are not limited to only those that do. The Tribunal also analyzed the Explanatory Notes under both headings, highlighting that Heading 84.19 excludes items covered under Heading 73.22, further supporting the classification under Heading 73.22. The Tribunal concluded that the appellant's product falls under Heading 73.22 and dismissed the appeal, upholding the Commissioner's classification decision.