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2005 (5) TMI 161 - AT - Central Excise
Issues: Classification of "ducts" manufactured from "G.I. Sheets" into Heat Ventilation and Air-conditioning Systems (HVAC) under sub-heading 7304.10 or 7308.50 of the Central Excise Tariff Act.
Analysis: The appeal in question stemmed from a dispute regarding the classification of "ducts" made from "G.I. Sheets" in the context of Heat Ventilation and Air-conditioning Systems (HVAC). The Commissioner had classified the item as "Hollow Profiles" under sub-heading 7304.10, contrary to the assessee's claim that they should be classified under sub-heading 7308.50 with a 'NIL' rate of duty. The appellants argued that the ducts should be considered part of the Air-conditioning system and thus fall under sub-heading No. 7308.50. The Counsel referenced precedents to support their stance, including the case of Air Conditioning Corporation Ltd. v. CCE, Visakhapatnam, where fabricated ducts were classified under sub-heading 7308.90 (now 7308.50) and deemed exempt from duty under specific notifications. Upon careful consideration of the submissions and the cited judgments, the Tribunal concurred with the appellants' position. The Tribunal noted that previous rulings established that "Ducts" should be classified under sub-heading 7308.50, attracting a 'Nil' rate of duty. Consequently, the Commissioner's classification of the item as "Hollow Profiles" under SH 7304.10 was deemed incorrect. By adhering to the precedent and the established classification under sub-heading 7308.50, the Tribunal ruled in favor of the appellants. The demands made by the Commissioner were deemed unsustainable, leading to the appeal being allowed with any consequential relief granted. In conclusion, the Tribunal's judgment clarified the classification of "ducts" manufactured from "G.I. Sheets" within Heat Ventilation and Air-conditioning Systems, affirming their categorization under sub-heading 7308.50 with a 'NIL' rate of duty based on established legal precedents and interpretations of the Central Excise Tariff Act.
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