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Issues: Classification of Aluminium Tube Fin Heat Exchanger and Air Filters
In this judgment by the Appellate Tribunal CESTAT, Bangalore, the issue involved pertains to the classification of Aluminium Tube Fin Heat Exchanger under Tariff Heading 8419.50 and Air Filters under Tariff Heading 8421.39. The appellants claimed that the Heat Exchanger and Air Filters should not be classified as parts of refrigerating equipment, as held by the lower authorities, but under the specific headings they argued for. Classification of Aluminium Tube Fin Heat Exchanger: The learned Counsel relied on previous Tribunal rulings in cases such as Gemini Shreewas Engineers (P) Ltd. v. CCE, Chennai and Sant Industrial Controls (P) Ltd. v. CCE, New Delhi to support their argument that Heat Exchangers should be classified under Heading 84.19. They also referred to the judgment in Denso Kirloskar Industries Pvt. Ltd. v. CC, Chennai, where Heat Exchange Units were held to be classifiable under 84.19 as per Note 2(a) to Section XVI of the Tariff. The Tribunal found that these rulings applied to the facts of the case, and Heat Exchangers are indeed to be classified under Heading 84.19, not as parts of refrigerators. The CBEC Circular dated 4-5-1990 also classified Heat Exchange Units under Heading 84.19. Therefore, the Tribunal set aside the lower authorities' classification and allowed the appeal for the Heat Exchanger. Classification of Air Filters: The Counsel argued that Air Filters should be classified under Heading 8421, not under 8418.99 as parts of Refrigerators. They referenced the Tribunal ruling in Sant Industrial Controls (P) Ltd. v. CCE, New Delhi to support their claim. The Tribunal found that Air Filters are indeed classifiable under Heading 84.21 as held in the Sant Industrial Controls case. The Tribunal concluded that the rulings cited were applicable to the case, and therefore, set aside the impugned orders and allowed the appeal for the Air Filters as well. In conclusion, the Appellate Tribunal CESTAT, Bangalore, after considering the arguments and previous rulings, upheld the classification of Aluminium Tube Fin Heat Exchanger under Tariff Heading 8419.50 and Air Filters under Tariff Heading 8421.39 as claimed by the appellants, setting aside the lower authorities' classification as parts of refrigerating equipment.
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