9911796707
TMI Blog1996 (9) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff Act, 1985. The Revenue had classified the goods in question under Heading No. 84.15 of the Tariff. 3. The appeal was originally fixed on 1-7-1987. The Consultant for the appellants requested for an adjournment to a date after 15th September, 1987. The matter was again fixed on 6-8-1996 and the notice to the appellants was issued on 18-7-1996. The notice was sent at the address given by them in their E.A. 3 Form. The notice was returned by the postal authorities with the remark left . The notice for today s hearing was again issued on 22-8-1996 and this notice had also been returned back by the postal authorities with the remark left . The appellants have not furnished any other address. This is an appeal of the year 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification chamber, etc. They have claimed that these units are not more than a component of centrifugal, blowers, curved, multibladed blowers revolving in a volute case. They have further stated that these sections when assembled by the customers at their site together with necessary equipments such as cooling coils condensers, compressors, filters, motors with belt and pulley could be said to form a complete AHU of the Central Air Conditioning Plant. They have however admitted that for marketing purposes, the products produced by the appellants are called AHU units. 6. The appellants have sought to classify these products as described above under Heading No. 84.14, which is extracted below :- Heading No. Description of Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g air irrespective of its condition whether fresh or conditioned. The Asstt. Collector had observed that although AHUs did not add to the conditioning of the air directly, they were specially designed to be used in the Central Air Conditioning Plant and were suitable for use solely or principally with the Air Conditioning Machine and by virtue of Section Note 2 (b) to Section XVI, they merited classification under Heading No. 84.15. Section Note 2 is extracted below :- SECTION NOTE 2 : Subject to Note to this Section, Note 1 to Chaper 84 and to Note 1 to Chaper 85, parts of machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules :- (a) Parts whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
