1996 (9) TMI 330

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..... rder per : Shiben K. Dhar, Member (T)]. These two appeals are directed against common Order-in-Appeal No. 3077/88-BCH of Collector of Customs (Appeals), Bombay. Since by common order-in-appeal, Collector (Appeals) disposed of two appeals, the appellants were asked to file supplementary appeal which they have now filed alongwith application for condonation of delay. Considering the fact that .....

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..... draws our attention to catalogue presented in the Court. He submits that Tariff Item 68 is a residuary item. He cites the case of Dunlop India Ltd. Madras Rubber Factory Ltd. v. Union of India Others as reported in 1983 (13) E.L.T. 1566 (S.C.). 3. Arguing for the Revenue, ld. DR submits that the goods admittedly are parts of air-conditioning and refrigerating equipment but even when they are .....

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..... parts which have been specified in the notification itself. Compressor admittedly is one such part which is excluded from the purview of this notification. 5. The impugned goods admittedly are not compressors by themselves but parts of compressors. What is excluded is compressor, not the parts of the compressors. Electromagnetic Clutch can be treated as part of air-conditioning and refrigerating .....

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