9911796707
TMI Blog1998 (5) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing items are in dispute in so far as their classification in the Central Excise Tariff Act is concerned. Their classification is made by the Revenue and as claimed by the assessees are shown against each of these items :- Sl. No Item Heading (Assessee) Heading (By Asstt. Collr.) (1) (2) (3) (4) 1. Rain Protection Hood 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e these items will be classified under 7308.90 as has been mentioned in the items mentioned above. In some cases, they have been treated as part of air handling unit. Therefore the classification has been made under Tariff Heading 8419.00 and so on. 3. As against the above, the appellants have urged that the manufactured parts/components are of prevention of pollution system/plant or Air filter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays that Louvre Shutter cannot be considered to be part of air conditioning system. Diffuser can be used for any other purpose as well as in any other plant/system. He therefore submits that the Diffuser cannot be classifiable as part of air conditioning system/machines being made of iron and steel. They will fall under Tariff Heading 73.08. Similar reasoning, he submits apply to other items as ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d they are capable of being used elsewhere. They have infact brought on record no evidence as to in which machine they are capable of being used. The Revenue s case is therefore without evidence, but as we have stated above the Revenue has also not verified the contention of the appellant as claimed in their classification list. We therefore direct the lower authorities to verify the end-use as st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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