2005 (10) TMI 325

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..... rder per : P.G. Chacko, Member (J)]. The dispute in this case relates to classification of Cold bar for the period July to September, 1995. The assessee (respondents) classified the item under Heading 84.19 and cleared the same by availing the benefit of concessional rate of duty under Notification No. 56/95-C.E., dated 16-3-95. The department objected to this and held the view that cold b .....

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..... ecords and considering the submissions of the ld. SDR, we find that the goods in question consists of Compressor, Filter Drier, Cooling Table and Condensor. Freon gas is used as a coolant. The cold bar is used to provide coolness to green table, which is used for the manufacture of automotive tubes (final product). The cold bar works by absorbing atmospheric air and condensing it below zero de .....

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..... nsing or cooling, other than machinery or plant of a kind used for domestic purposes. Ld. Commissioner (Appeals) has chosen to classify the goods under Heading 84.19 on account of the fact that processes (such as condensing and cooling) involving change of temperature were involved in the functioning of the cold bar. Had the appellate authority applied its mind to the full text of the above des .....

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