1999 (3) TMI 131

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..... rein are manufacturing a product described as `open loop water cooler . The Assistant Collector classified the product under Tariff Heading 8418.00 and extended the benefit of Notification 166/86-C.E., dated 1-3-1986 (as amended) as `water coolers at nil rate of duty. Revenue filed an application for revision of said classification and extension of the benefit of the said Notification claiming th .....

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..... ased on Refrigerating system and hence the same cannot be considered as a water cooler. Further going by the scope and coverage as set out in the HSN Explanatory Notes appearing on page 1170, the entry 8418 is applicable to compression type refrigerators and absorption type refrigerators only. In this view of the matter water coolers referred to above would straightaway fall outside the purview of .....

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..... roduct manufactured by the appellants is not a water cooler but is a machinery or plant for cooling distilled water in which case the exemption under Notification No. 166/82-C.E. is not available for the said product. The product was therefore, held to fall under Heading 84.19 as goods other than refrigerating and air conditioning machinery and the order of the Assistant Collector approving the .....

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..... Heading 84.19 as that was never in dispute inasmuch as the respondents herein also claimed the classification of the water cooler under Tariff Heading 84.18 with benefit of nil rate of duty under Notification 166/86-C.E. [Sl. No. 6 (ii) of the table to the said notification]. It is therefore, contended by the ld. SDR that classification not being in dispute from either side and this is not being .....

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..... lso clear that it is not based on the refrigerating system. We, therefore, hold that the lower appellate authority s finding that the goods would be rightly classifiable under Tariff Heading 84.19 and would therefore, be entitled to the benefit of Notification 155/86, dated 1-3-1986 is correct. Benefit of Notification 166/86-C.E. would not at all be applicable to the present goods. Collector (Appe .....

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