9911796707
TMI Blog2002 (7) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... o Honda Siel Cars India Ltd.; that the parts manufactured by them are supplied in two sub-assemblies called A/C sub-assembly frame and A/C sub-assembly engine; that Honda Siel procures the other parts of the car Air-Conditioner like heater assembly, heater valve, A/C control panel blower assembly, etc. from other manufacturers and fits the same along with the parts supplied by the Applicants in their vehicles; that they have classified the parts under Heading 84.15 of the First Schedule to the Central Excise Tariff Act and availed of exemption from payment of Special Excise duty under the Second Schedule in view of Notification No. 6/2000-Central Excise (Serial No. 212 A); that the Adjudicating Authority has confirmed the demand of Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sub-assemblies have been classified under Heading 84.15 only by virtue of the application of Note 2 (b) to Section XVI of the Tariff; that thus if the items in question are not parts of air-conditioning machine, they cannot fall under Heading 84.15 at all and in that case no Special Excise Duty can be charged since what is charged to Special Excise Duty is only goods falling under Heading 84.15. The learned Counsel finally mentioned that Note 4 to Section XVI would apply only in a situation where the machine consists of various individual parts; that as such where only some parts and components of the whole machine are presented for assessment, Section Note 4 has no application whatsoever. 3. Opposing the prayer, Shri M.P. Singh, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-conditioners. The Adjudicating Authority has not applied Rule 2(a) of Interpretative Rules for treating the sub-assemblies as complete air-conditioners. Further, the learned Advocate has relied upon the decision in the case of Sea Gull Fabricators Pvt. Ltd., supra, wherein the Tribunal considered the availability of exemption under Notification No. 56/95 to an assembly and held that the definition in the Import-Export Policy is not the common understanding of the term part or the understanding contained in the Explanatory Notes of the Harmonised System of Nomenclature upon which the tariff is based . We are thus of the view that the Applicants have made out a strong prima facie case in their favour for waiving the requirement of pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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