9911796707
TMI Blog2002 (7) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J) (Oral)]. By this Revenue appeal, the revenue is aggrieved with the Order-in-Appeal No. 3/98 (M-II), dated 27-1-98 by which the Commissioner has held that refrigerating machinery manufactured by the assessee falls under Chapter heading 84.18 of the Central Excise Tariff Act, 1985 as it specifically covers refrigerating equipment and the classification equipment adopted by the AC under Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Sl. No. (h) clearly excluded Refrigerating machinery and heat pumps of heading 84.18 . It was also pointed out that Heading 84.19 refer to only machinery, plant or laboratory equipment which carry out processes described therein and clearly do not refer to refrigerating machinery. Heading 84.18 clearly referred to Refrigerators, freezers and other refrigerating or freezing equipment . It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , who has given the details of the refrigerating equipment and clearly affirming that the temperature of the equipment would be below zero degree i.e. to the extent of MINUS 20 C and hence the Counsel submits that the Commissioner (Appeals) order does not suffer from any illegality or infirmity. He also relied on the judgment rendered by the Delhi Bench in the case of CCE, Mumbai v. Pan Asia Corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue s plea for classification under Chapter heading 85.17. He submits that the issue is covered by these two judgments and hence appeal of the revenue should be dismissed. 5. On a careful consideration of the submissions, and on a perusal of the entire material on record, we notice that there is no dispute made by the Revenue about the cooling effect of the equipment being MINUS 20 degree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the grant of benefit of notification by the Commissioner (Appeals) is justified and the plea raised by the Revenue that the item is a plant and not a machinery has been clearly negatived by the Commissioner (Appeals) by referring to chapter notes where the definition of machinery includes plant in terms of Section Note (5) of Section XVI. Therefore all the grounds of the Revenue has been clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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