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TMI Blog1992 (2) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... issue on a short question of law, we grant dispensation of the pre-deposit of the amount. 2. Appeal. Shri Vijayaraghavan, the learned Consultant pleaded that though the impugned order can be assailed on five grounds, for the limited purpose of hearing the stay application, he is urging only three grounds. The five points on which the order could be assailed according to him are : (a) Who is the manufacturer? (b) Excisability of the items like ducts, air washer, internals, air grills etc. (c) Classification of the various items under the new tariff. (d) Eligibility of the appellants to the SSI concession. (e) On limitation. He pleaded that the show cause notice was issued on 1-10-1990 and pointed out that the Departmental authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the light of the tariff heading and the interpretative rules as to how the appellants' goods can be considered to be parts of Air Conditioning and Refrigerating machinery and in this regard he referred us to the learned lower authority's order wherein he has merely observed that going by the popular trade parlance, the items can be considered to be parts of Air Conditioning and Refrigerating machinery and not articles of iron and steel. The learned Consultant submitted that the authorities themselves were in doubt as to which of the items could be considered as parts of Air Conditioning and Refrigerating Machinery in the context of the new tariff and chapter notes therein and taking into consideration the representation from the indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticularly specific documents on record before suppression of fact could be attributed. We further observe that the learned lower authority has not given any finding with reference to any specific tariff item and the description thereunder, chapter notes and after taking note of the interpretative rules. The demand against the appellants can only be sustained if it is shown that their product would be covered under a particular heading and not by general observation that going by the trade parlance and it has to be shown that the items manufactured by the appellants are parts of Air Conditioning and Refrigerating machinery with reference to the manufacture. We also observe that the authorities themselves were in doubt in regard to the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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