1996 (7) TMI 225

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeal is directed against Order-in-Appeal No. 146/86-B, dated 19-11-1986 passed by the Collector of Central Excise (Appeals). The issue that falls for determination is whether Lyophiliser is classifiable under the then Tariff Item 29A as refrigerating and air-conditioning appliances or under Tariff Item 68 erstwhile Central Excise Tariff. 2. Arguing for the Revenue, ld. D.R. submits that bas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t part of literature is extracted below :- HINDHIVAC Freeze Drier Model LF-3 is a compact, reliable and versatile unit for research and small batch production with wide variety of inter-changeable accessories at low cost, developed after intense research. Facilities like pre-freezing bulk drying with or without heat racks are a few suplementary features. Accessories include vertical and horizon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fered for sale as ready assembled units but are meant primarily for research as special equipments. We also note observations of the Collector (Appeals) that Department itself held that these very goods attract classification under Tariff Item 68. Tariff Item 84.19 of the present tariff, under which the goods are being assessed, covers machinery, plant or laboratory equipments whether or not elect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X