2005 (10) TMI 388

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..... lasundaram, Vice-President]. Classification of a product called sconce micro refrigerator manufactured by the respondents herein arises for determination in this appeal. The adjudicating authority rejected the claim of the assessees for classification under Chapter Heading 84.18 claiming 20% ad valorem rate of duty and classified the item under Heading 8415.00 attracting duty @ 40% ad valo .....

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..... a motor-driven fan and elements for changing the temperature and humidity....... While Heading 84.18 covers Refrigerators, freezers and other refrigerating or freezing equipment, electric or other;...... . The adjudicating authority has nowhere recorded that the item in question comprises a motor driven fan while the Commissioner (Appeals) has said that it consists of compressor, condensers and .....

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