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TMI Blog2014 (7) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery or plant of a kind used for domestic purposes are included - heat exchanger unit covered under sub-heading 8419.50 can only include a heat exchanger unit which is not used for domestic purposes - 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 - appellants have described the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngers would be classifiable as parts of air-conditioner falling under Heading 8415.90 as against Heading 8419.50 declared by the appellants. Commissioner (Appeals) upheld the adjudication order. 3. We find that the Tribunal in the appellants own case, ETA General Pvt. Ltd. Vs. Commissioner of Customs, Chennai - 2012 (278) ELT 348, on an identical importation of heat exchangers upheld the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 heat exchanger unit which is not used for domestic purposes. The plea advanced on behalf of the appeals that the impugned goods can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tsoever to interfere with the detailed order recorded by the adjudicating Commissioner. Hence, we uphold the impugned order and reject the appeal. 4. Following the decision of the Tribunal in the appellants own case, we uphold the impugned orders passed by the authorities below and reject the appeal filed by the appellant. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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