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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 ..... llants have described the goods differently as heat exchangers to claim assessment under Heading 8419.50 at a lower rate which is not permissible – appeal rejected - C/478/2004 - 1079/2011 - Dated:- 29-7-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri Alwan, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The appellants herein are manufacturers of O General Brand of Window and Split Air Conditioners in collaboration with M/s. Fijitsu General Asia Pvt. Ltd., Japan. The appellants regularly import certain parts of these air-conditioners required for manufacture from group companies in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional duty and 4% special additional duty. Whereas, if evaporator and condenser assemblies are classified as parts of air-conditioners under Heading 8415.90, the duty payable will be 35% basic customs duty, 10% surcharge and 16% additional duty with 4% special additional duty. It has been further alleged that when all technical documents including drawings mentioned only the description of these goods as condenser assembly and evaporator assembly , the appellants have described them in the invoices as heat exchanger only to claim a lower rate of duty under Heading 8419.50. 6. The adjudicating Commissioner has ordered classification of the impugned imported goods as parts of air-conditioning machines used for domestic purposes un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... driven fan and elements for changing the temperature and humidity are very much covered under Heading 8415.90. The Explanatory Notes to the HSN for Parts appearing under Heading 8415.90 clarifies that if presented as separate elements, the components of air-conditioning machines would get classified in accordance with the provisions of Note (2)(a) to Section XVI under Headings 84.14, 84.18, 84.19 etc. This Explanatory Note has to be read harmoniously with the legal text of Heading 84.19 which makes it amply clear that under the sub-heading 84.19 only those machinery which are other than machinery or plant of a kind used for domestic purposes are included. Hence, the heat exchanger unit covered under sub-heading 8419.50 can only include a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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