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TMI Blog1996 (4) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... ssified under 3925.91 and Panels are to be classified under 39.25. He, however, remanded the matter to the Assistant Collector for proper determination of sub-heading in regard to panels. 3. Arguing on behalf of the appellants, the Ld. DR submits that Collector (Appeals) erred in granting assessee greater benefit i.e. effective rate of 10% than claimed by the assessee which was 15% ad valorem. The respondents have claimed classification under Heading 3926.90 and 3925.91 respectively at the effective rate of 15% ad valorem. Collector (Appeals), however, classified them under 39.25, leaving the decision of sub-heading to Assistant Collector. If classification under 39.25 is to be accepted, the only possible sub-heading would be 3925.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause they do not perform any refrigeration function as such. These doors and panels on the basis of essential characteristics are classifiable under Chapter 39. He draws our attention to a Circular issued by CBEC placed at page 135 to 137 of the paper book [1989 (41) E.L.T. T-9]. This Circular specifies in detail the type of goods which could be considered as parts of refrigeration machinery and classifiable under Heading 8415.00, 8418.00 or 8419.00 and items which would be classified under Items other than these headings. The Polyurethane foam doors and panels which are manufactured by them do not figure in List A to the Circular which contained items which could be parts of the refrigeration etc. Further, in List B of this very circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty by virtue of Notification No. 166/86, dated 1-3-1986. This is about all in the Show Cause Notice. We agree with the Ld. Advocate that except this statement in the Notice no evidence as such in support of the claim that these would be used only in refrigeration equipment has been disclosed. As against this, our attention has been drawn to the catalogue of the doors and panels which indicates that these by themselves are used as panels and considering the size would not be suitable for refrigeration machinery. We find from the orders of the authorities below that no findings have been arrived at as to the exact function of these products. Such an evidence was necessary in view of the contentions pleaded by the Ld. Advocate that these door ..... X X X X Extracts X X X X X X X X Extracts X X X X
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