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TMI Blog2002 (8) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... long with Roof Mounted Package Unit (RMPU) as one item falling under Chapter Heading 8415 as air- conditioning machines. The appellant has also raised a contention on the ground of limitation. 2. The appellants are engaged in the manufacture of air conditioners and parts thereof falling under Heading 8415 and Electric Control Panels falling under Heading 8537 of CETA 1985. The appellants manufacture and supply RMP Unit of air-conditioners to Indian Railways on the basis of the specification given by Railway Designs and Standardisation Organisation (RDSO). ECPs are also manufactured on the basis of the specifications provided by RDSO. Appellants were paying duty on RMPU under Heading 8415 as air-conditioning machine and on ECP under Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other items are also required for the completion of the air-conditioning of the railway coaches. ECP is mounted inside the railway coach. The RMPU and ECP are inter-connected after they are installed in the railway coach along with several other parts. It is therefore, contended that ECP cannot be treated as part of RMPU. The learned counsel further placed reliance on Circular No. 58/1/2002-CX., dated 15-1-2002 issued by the Central Board of Excise Customs relating to excisability of plant and machinery inbuilt at site. Clause (5)(iii) of the above circular reads as follows :- 5(iii) - Refrigeration / Air-conditioning plants. - These are basically systems comprising of compressors, ducting, pipings, insulators and sometimes cooling to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of different machines and parts thereof. The clarification given in the Board s circular as referred above, is relevant in this case. The different parts of the air-conditioning system are to be assessed separately. ECP cannot be, therefore, treated as integral part of RMPU. These items together cannot be assessed as air-conditioning system. We find substantial force in the contentions raised by the appellants on the ground of limitation also. There was no suppression of fact in this case. The classification by the assessee of the two items separately and payment of duty on that basis was known to the department. Therefore, there was no justification in taking recourse to the larger period of limitation. 7. For the above reasons, we set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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