1998 (10) TMI 212

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..... SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. This appeal of Uni-aire (P) Ltd. is directed against adjudication Order No. 35/91, dated 23-10-1991 of the Commissioner of Central Excise, Delhi demanding Central Excise duty of over Rs. 70 lacs and imposing a penalty of Rs. 2 lacs on the appellant. The demand is on account of the treating the following items as part of cond .....

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..... condensors and cooling coils. He referred us to instruction of the Central Board of Excise and Customs in F. No. 145/10/75-CX. 4, dated 3-3-1976 (Tariff Advice No. 10/76) which clarified the position of various items used in airconditioning and stated that items which were not components/integral parts of dutiable items were not to be taken into account while fixing the value of taxable parts. He .....

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..... at the appellants have been filing classification lists separately indicating each of these items in them and such classification lists have been approved by the jurisdictional Central Excise authorities. Therefore, the separate identity of these items remained accepted by the Central Excise authorities. Therefore, there was no case of suppression of facts permitting the issue of demand during the .....

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..... Anti-freeze connections, Flanges, Headers and Sheet metal panels have been held to be essential parts of the compressors and cooling coils and therefore the adjudication order is correct on facts. He also submitted that the extended period was also attracted as the approval of the classification list in no way implied that the departmental authorities have accepted these items as not components o .....

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..... ms, we find that the conclusion of the adjudication authority is that the aforesaid items are parts of refrigerating unit as a whole and not parts of condensor or cooling coil as alleged in the show cause notice. The consequence of such a finding is that the aforesaid items are not dutiable. The appeal is, accordingly, allowed with consequencial relief to the appellant and impugned order is set as .....

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