9911796707
TMI Blog2007 (11) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... tioning Plants - reliance placed in the appellant own case ETA ENGG. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2005 (8) TMI 260 - CESTAT, BANGALORE], wherein it has been upheld that the ducts fabricated out of GI sheets are classifiable under heading 73.08 of the Central Excise Tariff as part and parcel of air-conditioning system - appeal dismissed - decided against Revenue. - E/505 & 578 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the said installation including the materials used for such erection whether they are boughtout or otherwise. At the time of erection, the erection engineer from the respondents factory visited the site of the buyer and fabricated at site all the necessary equipments used for erection of this heat ventilating and air-conditioning system installed at site on turn-key basis. While billing in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are classifiable only under heading 73.08.50 at nil rate of duty. The similar issue pertaining to the assessee was also decide by this Bench as reported in 2006 (197) E.L.T. 372 (Tri. - Bang.) wherein it has been upheld that the ducts fabricated out of GI sheets are classifiable under heading 73.08 of the Central Excise Tariff as part and parcel of air-conditioning system. This Tribunal s rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso notice that there is a Board Circular issued under 37(B) in Order No. 58/01/02/C.E., dated 15-11-02 which takes a view that the ducts are part and parcel of Refrigeration/Air Conditioning Plants. Therefore, the judgment rendered by this Tribunal in the assesses s own case having been upheld by the Supreme Court, we find no merit in these appeals. The judgment given by the DR is distinguishable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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