9911796707
TMI Blog2000 (9) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : S.S. Sekhon, Member (T)]. The appellants have filed the present appeal against the order of the Collector (Appeals) who by his impugned order held that Ammonia Condenser used by them in chilling of water is not eligible for the benefit of Notification No. 155/86 dated 1-3-1986 as it is excluded by the heading of the goods under description goods other than Refrigerating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that : (a) The Tribunal in the case of Collector of Central Excise, Mumbai v. Pan Asia Corporation, as reported in 1999 (107) E.L.T. 306 have held as under : We observe that a distinction is to be made between Tariff Headings 84.18 and 84.19. Cooling is no doubt affected by machineries and appliances falling under Tariff Heading 84.18. But the cooling should be of the range which a refr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guments of the learned Consultant that the Collector (Appeals) has relied upon the following findings "Since Ammonia Condenser in the present case does not perform cooling function by thermodynamic process............ , which was not the subject matter of the show cause notice issued to the appellants, and therefore, the Collector (Appeals) has traversed beyond the dispute by relying on the fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cannot be held to be Refrigerating appliance relying on the decision of the Tribunal, we find no merits in the Collector (Appeals)'s order and would therefore consider that it should be set aside and the benefit of the Notification No. 155/86 be granted. 3. In view of our findings herein above, we set aside the impugned order and allow the appeal by granting the benefit of Notification No. 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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