1999 (10) TMI 141

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..... nts vide letter dated 30th August, 1999 made a request to decide the appeal on merits. Therefore, the appeal is being taken up in the absence of the respondents. 2. The Revenue filed this appeal against the Order-in-Appeal dated 10-12-1992 passed by the Collector of Central Excise (Appeals). 3. The brief facts of the case are that the respondents filed classification list in respect of their p .....

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..... awings. He submits that as per drawings the goods in question were described as Refrigeration Pipe Flanges for Air Condition Plant. He, further, submits that in the impugned order the Collector of Central Excise wrongly held that the products in question are parts of refrigeration system and not of Air-Conditioning Machines. He submits that as per drawings with the purchase order of M/s. Voltas Lt .....

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..... pplied to M/s. Voltas Ltd. as per their specification and design and M/s. Voltas Ltd. is using the goods in question in the Air-Conditioning Plant. Therefore, from the facts on record it is clear that the goods were not for Refrigeration System but the goods are known as Refrigeration Pipe Flanges which are used in Air-Conditioning Plant. The Tribunal in the case of Forge Forge Ltd. (supra) held .....

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