9911796707
TMI Blog1996 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal filed by M/s. Refrigeration Industries, Bombay being aggrieved with the Order-in-Appeal dated 14-11-1986 passed by the Collector of Central Excise (Appeals), Bombay. 2. The matter relates to the classification of unspecified parts of Refrigerating and Air Conditioning Appliances and Machinery. In his order written in the form of a letter to M/s. Refrigeration Industries, the Asstt. Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing and as such, he was deciding the matter on the basis of the evidence already on record. 3. The matter was posted for hearing on 20-9-1996 when nobody was present for the appellants. A notice of hearing had been issued to the appellants on 14-8-1996. There is no request for any adjournment. On going through the facts on record, as we consider that the matter could be disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igerating and Air Conditioning Appliances. The Collector (Appeals) had also rejected the appeal of the assessee on the ground that these products cannot be exclusively considered as parts for exclusive use in Air Conditioners and Refrigerators but they can also be used for other purposes also . 6. Tariff Item No. 29A of the erstwhile Central Excise Tariff covered Refrigerating and Air Condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd comprehensive in its application and could not be given a restricted meaning. Sub-items (1), (2) and (3) are independent of each other and mutually exclusive. The scope of sub-item (3) is neither restricted nor controlled by the provisions of sub-items (1) and (2). In Para 6, they have observed that sub-item (3) was wide in its application and all sorts of Refrigerating and Air Conditioning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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