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TMI Blog2000 (7) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... The Asstt. Collector of Central Excise, Delhi, who adjudicated the matter observed that the Weather Maker had got two functions - one to evaporate water and give cool air, and the other is to give warm air. It had a common blower for both the purposes. The adjudicating authority had held that the product had been designed as a cooler and its purpose of blowing hot air was only an additional function. In the Trade Parlance, it was known as a cooler and not convector. He classified the same as evaporative type of cooler. The Collector of Central Excise (Appeals) confirmed the view taken by the adjudicating authority observing that the additional facility of being used as a heater did not change the character of the product of being used as ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... central excise duty of 15% Adv. was withdrawn from the evaporative type of coolers w.e.f. 1-3-1992. The applicable rate of duty under Heading No. 84.79 was 20% Adv. basic excise duty. Notification No. 73/89-C.E., dated 1-3-1989 was rescinded vide Notification No. 76/93-C.E., dated 28-2-1993. Under Notification No. 51/93-C.E., dated 28-2-1993 a reduced rate of duty of 10% Adv. was provided to all the goods falling under Heading No. 84.79 of the Tariff. 5. There is no dispute that the goods in question were classifiable under sub-heading No. 84.79 of the Tariff. The appellants had filed the classification list effective from 1-1-1993 classifying the product, Weather Maker under sub-heading No. 8479.00. The Department had also not disputed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption Notification No. 73/89-C.E., dated 1-3-1989 (as amended). For the purposes of Heading No. 84.79, according to the Harmonised Commodity Description and Coding System (HSN), the following are to be regarded as having individual functions :- (A) Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and indepndently of any other machine or appliance. Example: Air humidification and dehumidification are individual functions because they can be performed by appliances operating independently of any other machine or appliance. A separately presented air dehumidifier, even if designed to be mounted on an ozone generator falls, therefore, to be classified in this he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m which not only contained electric motor but something more like solenoid and its all other connecting parts without which self-starter will not work (refer para 6). The Product in that decision was a different and distinct identity called self-starter and the issue for consideration was whether it could be classified as electric motor. In the present case, the issue is whether the evaporative type of cooler with extra heating mechanism will go out of the purview of the evaporative type of cooler. We have analysed the Tariff Entry and consider that not treating the goods as evaporative type of cooler will disturb its classification on which there is no dispute. 10. Taking all the relevant considerations into account, we agree with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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