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TMI Blog2016 (7) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... r-conditioner subscribes to the CTH 8415 83 10 instead of the CTH 8415 10 10. - Decided against the appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... e of law that technical literature cannot be usefully cited for the first time before a higher court unless that is cited before the court of first instance i.e., before the adjudicating authority or Com(A) for examination of the goods what that was presented. The grounds of appeal of the appellant does not reveal whether the technical literature was before the adjudicating authority for its scrutiny with the goods presented. None of the authorities had occasion to deal with the version of the appellant made as above, in absence of aforesaid documents before them. 6. Appellant vehemently opposing the adjudication submitted that the goods as stated above imported are split system air-conditioner and such split system being prescribed under entry CTH 8415 10 10 and preceded by (-) as well as flowing from the sub-classification window or wall types, self-contained or split system, that is covered by the CTH 8415 10. Accordingly, following the judgment of the Apex Court in the case of Commissioner of Central Excise, Nagpur Vs. Shree Baidyanath Ayurved Bhawan Ltd. 2009 (237) ELT 225 (SC) there cannot be any other classification of the goods as has been laid down in para 34 thereof. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff in India has arranged the goods in such a manner that they self-speak for themselves and submit either to their parentage or orphanage. Chapter 84 of the Tariff Act deals with the nuclear reactor, boilers, machinery and mechanical appliances. The Tariff item 8415 deals with the heading air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. The said Tariff item is reproduced below for appreciation of its coverage of different types of goods:- 8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8415 10 - Window or wall types, self-contained or split system 8415 10 10 --- Split system 5 10% 8415 10 90 --- Other 5 10% 8415 20 - Of a kind used for persons in motor vehicles 5 8415 20 10 --- For buses 5 10% 8415 20 90 --- Other 5 10% - Other 8415 81 -- Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps) 8415 81 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refrigeration is done by one unit which is air-conditioner and the other is evaporator. Accordingly, the more specific entry of two ton (2) capacity split air-conditioner appearing in CTH 8415 83 10 excludes the general entry of split air-conditioner specified in 8415 10 10. 11. There is no difference to the proposition in the citation made by the appellant following the Interpretative Rule. But when there is a specific entry that excludes a general entry. This has been held by the Apex Court in the case of Moorco (India) Ltd. Collector of Customs, Madras 1994 (74) ELT 5 (SC). It is common sense that no air-conditioner trader shall sell a two ton capacity split air-conditioner to a buyer who does not pay for the same. So also a buyer of split air-conditioner goes to a seller with clear description of tonnage capacity. Price of air-conditioners according to their capacity differs. They also differ by their technicalities of manufacture and utility and quite distinct from each other. A small capacity air-conditioner shall not serve the purpose of a higher capacity air-conditioner because room size where installation is to be made is also decisive. Therefore, the trade knows the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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