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TMI Blog2001 (1) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... Sekhon, Member (T)]. The respondents manufac-ture oil/water cooling and chilling units which were classified by the respondents and the Commissioner (Appeals) under Heading No. 84.66 of the CET. This Classification was arrived at after obtaining and relying upon the expert opinion of Professor and Head Automobile Engineering Department, Hubli. He has opined that the chilling units having a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines, efficiency is achieved by controlling the temperature of the machine. (c) the function of the machines under clearance is only change in temperature and would be correctly classified under 84.19. (d) they cannot be considered as essential accessories to other machines for classification under Chapter 84.66 as the same is used with other machines to increase their efficiency, by control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their own as machines. He submits that the classification under Chapter 84.66 has been arrived at, and is correct and relied upon the decision of CCE, Bangalore v. Hind High Vaccum Co. Pvt. Ltd., in 1999 (112) E.L.T. 233 (T) wherein the Hon ble Tribunal has upheld that the cooling system having no independent function unless connected to main unit as classifiable under sub-heading 8485 and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CETA, 1985. (b) We have considered the submission in the appeal para 5, that the item is not an essential accessory. However in the same breath, the learned Commissioner in ground of appeal has submitted that the item in question .as the same is used with other machines to increase the efficiency by controlling the temperature of the liquids by cooling the liquid . This to our mind is a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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