9911796707
TMI Blog2000 (3) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ile Central Excise Tariff, as claimed by the Appellants. 2. Shri Swaminathan, Learned Consultant, submitted that the Appellants manufacture casing for Air Handling Unit (AHU) of different sizes/specification/characters from their own raw materials as well as from the raw materials supplied by their customers on jobs work basis. The Commissioner, under the impugned Order, held that cabinet is one of the specified part of air conditioning plant under Notification No. 80/62-C.E. and the casing manufactured by them is the Cabinet and as such chargeable to duty under Item 29-A of the Tariff. He, further, submitted that the AHU does not at any point of time, use any refrigerant gas or does it incorporate any evaporator or condenser or principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one, while the appellants have filed affidavits of persons dealing with the article in question, the Department has not placed any material on record to controvert these affidavits in spite of sufficient time having been granted for the purpose. Added to this in BTN which has considerable persuasive value, we find that there is no mention of Cabinet as a part of airconditioners. For the purposes of these appeals, it would therefore, have to be held that the Department has failed to prove that the article in question in commercial or trade parlance is a cabinet . 3. The learned Consultant submitted that the appeal filed by Collector against this decision was dismissed as time barred as reported in 1991 (51) E.L.T. (A 133). He also relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no room to suggest that the casing of AHU is known as cabinet. He also referred to the Affidavit of Shri N.C. Gupta, in which it is mentioned that A.H.U. do not have their own source of cooling or heating which is available in air conditioner or in a refrigerator and that no part of Air Handling Unit is known as a Cabinet in Trade and Industry. 4. He also submitted that the entire demand for the period from 1983-84 to 1985-86 is hit by time limit as the notice was issued on 26-2-1988; that the officers visited their unit on 10-9-1980 and 15-10-1980 and made an endorsement that the Appellants were not manufacturing any of the items falling under Item 29A(3); that during the period 1980 to 1987, the Delhi Collectorate was classifying the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi and the views expressed therein were the views of the Association and not of the Department. The learned DR reiterated the findings of the learned Commissioner both on classification and limitation. 6. We have considered the submissions of both the sides. Tariff Item 29 A of the erstwhile Central Excise Tariff reads as under - 29 A. Refrigerating and Air-conditioning appliances and machinery, all sorts, and parts thereof - (1) Refrigerators and other refrigerating appliances, which are oridinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. (2) Air-conditioners and other air-conditioning appliances, which are ordinarily sold or offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment wherein the word casing has only been used and has also furnished a number of affidavits in which it has been mentioned that in external casings, fan, cooling coil, filter, etc. are housed and they are not known in the trade as a Cabinet. Thus following the ratio of the decisions referred to above, and in absence of any material evidence, we hold that the casing manufactured by the Appellants cannot be considered to be a cabinet classifiable under Tariff Item, 29A of the erstwhile Central Excise Tariff. As we are allowing the appeal on merit, we are not considering the question whether extended period of limitation is invokable in the facts and the circumstances of the present matter. The impugned order is thus set aside and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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