1998 (10) TMI 180

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..... ort point to be considered in this appeal is whether parts of Air Conditioning Machine i.e. main section, coil section and filter section are classifiable under Heading 84.15 as per the Department or under 7308.90/7322 as claimed by the appellants. 2. None appeared on behalf of the appellants. However, there was a request from them to decide the case on merits. Accordingly, we proceed to pass t .....

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..... . In the present case, the Collector (A) has observed that the Assistant Collector has based his classification on the fact that he found on enquiry that the parts are used as parts of Air Handling System Machine. He also observed that the manufactured items are clearly recognisable as identifiable parts of a particular excisable product. i.e. Air Handling Unit. In these circumstances, following t .....

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