2002 (5) TMI 559

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..... r : Gowri Shankar, Member (T)]. - In the order impugned in this appeal, the Commissioner has held that the goods that the appellant imported constituted complete air conditioner for a bus and accordingly classifiable under Chapter 84.14 of the Tariff, and none of the elements entitled to the exemption contained in Notifications 46/94 and 1/94; the goods were liable to confiscation under clause .....

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..... 2A of the general interpretative rules to the Tariff, which is what the Commissioner has relied upon. It cannot be doubted that these items in the absence of ducting and electric wiring have the essential character of a complete air-conditioner. They are obviously intended to be for that use and cannot be put to any other use. 4. We, therefore, do not find case for interference. Appeal dismissed .....

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