9911796707
TMI Blog1997 (8) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... as classified by the Revenue as the part of air-conditioner, is involved, they were heard together and are being disposed of by this common order. 2. We have heard Shri K. Kumar, Advocate for the appellants and Shri A.K. Agarwal, SDR for the Revenue. We have gone through the facts on record and have perused the relevant tariff entries. The appellants had declared the goods imported under the relevant Bill of Entry as aluminium extruded tubes classified under the Heading No. 7608.10 of the Tariff. The Revenue had classified the same under Heading No. 8415.90. The appellants had made alternative claim of classification under sub-heading No. 8419.90 and Heading No. 76.16 Customs Tariff. 3. The Additional Collector of Customs who had adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial condensors had developed for special car application where standard production models did not fit due to vehicle design. Heading No. 84.19 covers machinery, plant or other equipments for treatment of materials by a process involving a change of temperature. We consider that the goods in question for condensors for which the goods were meant, did not satisfy the criteria as given in Heading No. 84.19. Another alternative plea had been taken that the goods can be classified under Heading No. 76.16 which covered other articles of aluminium. Under Heading No. 76.16 such items as nails, staples, screws, nut, bolts, rivets etc. have been specifically mentioned. The goods imported were specifically designed for car air conditioning applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that exemption cannot be denied on the ground that these were not parts of the power driven pumps. Furthermore, we do not find any distinction between parts and sub-parts in the aforesaid Notification. Under these circumstances, we do not find any justification in denying the benefit to the items in question since they are also parts of the power driven pumps. We are not convinced with the arguments advanced by the Departmental Representative that exemption is applicable to the parts of the pump portion and not to other parts. We also take note of observation made by the Supreme Court in the case of M/s. Hemraj Gordhandas v. H.H. Dave, Assistant Collector of Central Excise Customs, Surat and Others [1978 (2) E.L.T. (J 350)], which is repr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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