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TMI Blog2006 (1) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... with V.N. Bilve, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President] - The respondents herein who are manufacturers of various refrigerating and air-conditioning machinery and appliances, were served with a show cause notice dated 5-9-1997 alleging:- (a) Misclassification of parts of refrigerant compressor under various headings of Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, machinery etc. under Rule 173Q(2). The notice was adjudicated by the Commissioner who accepted the contention of the assessees that all parts of gas compressor do not merit classification under CET sub-heading 8414.92, held that the demand pertaining to parts is barred by limitation as the classification list for the material period stood approved, that the value of bought out accessories ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the reason that "bearing housing" is specifically enumerated in Chapter Heading 84.83. This is further supported by Rule 3(a) of the Rules for interpretation of the tariff which states that the heading which provides a more specific description shall be preferred to a heading providing a more general description. Further, the HSN General Explanatory Notes with reference to parts of Section XVI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96) E.L.T. 92, Textool Co. Ltd. v. CCE, Coimbatore 1997 (94) E.L.T. 189 and Kirloskar Pneumatic Co. Ltd. v. CCE, Bombay - 1997 (92) E.L.T. 550. 4. In the light of the above, we hold that there is no ground to interfere with the finding of the Commissioner on classification of parts of refrigerant compressor under various headings of Chapter 84. 5. Regarding inclusion of value of bought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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