9911796707
TMI Blog2003 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants seek classification under sub-heading No. 8436.29 whereas the department has classified the impugned goods under sub-heading No. 8415.83. The Commissioner (Appeals) has upheld the classification done by the Additional Commissioner of the impugned goods under sub-heading No. 8415.83 as air-conditioning machinery without incorporating a refrigerating unit. The following reasoning has been adopted by the Additional Commissioner for classifying the product under sub-heading 8415.83 :- It is not in dispute that the items imported constitute a complete Unit and its function is to maintain a required temperature in a closed space may be a shed whether for poultry or cattle. The unit also consists of Heater, Fans, Cooling Unit Sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces and applies only to machines (1) equipped with a motor driven fan or blower and (2) designed to change both the temperature and the humidity of air and (3) for which the elements mentioned at (1) and (2) are presented together. It is also amplified in the explanatory notes that from the structural point of view, the airconditioning machines of the heading 8415 must incorporate, in addition to the motor driven fan or blower for circulating the air at least the following elements :- An air heating device and an air humidifier (generally consisting of a water spray) or an air de-humidifier; or a cold water coil or a refrigerator unit evaporator or some other type of cooling element with a separate device for changing the humidity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine is not for maintaining temperature and/or humidity. (4) The Commissioner (Appeals) failed to appreciate that the said machine does not contain an air heating device or a cold water coil or any other type of cooling element with separate device for changing humidity of the air and therefore, even as per Explanatory note to heading 84.15 of HSN, the same cannot be classified under heading 84.15 of CTA. (5) The Commissioner (Appeals) failed to appreciate that the said machine is an Evaporative Cooling System where water is sprayed through nozzle fitted on roof with high pressure of 200 PSI to form fine mist particles which before settling on the ground are mixed in air and pulled alongwith the length of the shed by fans mount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad in law. (13) The Commissioner (Appeals) failed to appreciate that since the import of the said machine is bona fide the imposition of fine is uncalled and unwarranted in facts and circumstances of the present case as per the judgment of Hon ble Supreme Court in Akbar Badrudin Jiwani v. Collector [1990 (47) E.L.T. 161]. 2. Shri. M.P. Sendo, learned J.D.R. appearing for Revenue supports the orders of the lower authorities and states that the decision in the case of M/s. Thermax Ltd. is not applicable to the facts of the present case as the imported goods are different from the goods considered in that case. 3. We have gone through the Technical Literature relating to the impugned goods under input. The same reads as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
