1998 (11) TMI 164

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..... The assesses in this case were manufacturing Centrifugal Booster Fan and Exhaust hoods. The Collector (Appeals) upheld the classification of these items respectively under sub-heading 8414.80 and 8414.99. He, however, permitted the benefit of Notification No. 175/86-C.E., dated 1-3-1986 as amended to these items holding that they are not parts of air-conditioning and refrigerating machinery. The .....

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..... rial time classified under respective Headings namely 84.15, 84.18, 84.19, 84.76. Parts of such machinery would fall under those headings either by virtue of the structure of the entry or by way of chapter notes. The exclusion clause in Notification No. 175/86 read as : Refrigerating and air conditioning appliances and machinery and parts of accessories thereof falling under Chapter 84, 85 or 9 .....

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