1997 (10) TMI 174

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..... revenue appeal arising from order in Collector s Appeal dated 28-7-1989 by which he has held that the product namely `evaporative air cooler and body thereof is classifiable under Tariff Heading 8479.00 which covers `Machines and Mechanical appliances having individual functions not specified or included elsewhere in this chapter as against the classification adopted by the Asstt. Collector unde .....

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..... e also seen the pamphlet pertaining to the product which is nothing but a desert cooler which is distinguishable from air conditioners both in its function as well as in its value. Since Board has ordered the classification of impugned goods under Heading 84.79, the department cannot now turn back and claim the classification under alternative heading. In view of the Board s circular having direct .....

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