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TMI Blog2012 (9) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... om group companies including M/s. Fijitsu General Asia Pvt. Ltd. in Thailand. 3. Two of the items regularly imported by the appellants as above are condenser assemblies and evaporator assemblies. These assemblies according to the appellants perform the function of heat exchanger and when these were imported, the appellants claimed assessment of these goods as heat exchangers for the purpose of classification under Customs Tariff Act, 1975. 4. In respect of two imports, when documents were filed for clearance of these items, the officers of SIIB functioning under the respondent took up for examination the documents relating to these items and it was alleged that the items imported namely condenser assembly and evaporator assembly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chines used for domestic purposes' under sub-heading 8415.90 of the Customs Tariff, chargeable to duty @ 35% BCD + 10% SCD + 16% CVD + 4% SAD and has ordered finalization of provisional assessment accordingly leading to the present appeal. 7. We find that the adjudicating Commissioner has dealt in detail with the arguments raised on behalf of the appellants seeking classification of the impugned goods as heat exchangers under Tariff Heading 8419.50 and after considering the scope of the disputed entries with reference to the relevant Section Notes and Explanatory Notes to the HSN has come to the conclusion that the impugned goods require classification under Heading 8415.90 rather than under Heading 8419.50 as claimed by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under sub-heading 8419.50 can only include a heat exchanger unit which is not used for domestic purposes. The plea advanced on behalf of the appeals that the impugned goods can be classified under Heading 84.19 is not acceptable as the same are not for purposes other than air-conditioning machinery used for domestic purposes as has been brought out in the adjudicating Commissioner's order. When the legal text of the Heading 8419 excludes goods used for domestic purposes, the individual sub-heading under the said Heading cannot be said to be including something which is excluded from the scope of the Heading itself. Further, we also find that though the relevant technical documents including drawings describe the impugned goods as co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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