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TMI Blog2008 (2) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri K.J. Sanchis, JDR, for the Appellant. None, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) Nos. RKS/75-76/VAPI/2003 dt. 28-11-2003. 2. None appears for the respondent. Heard ld. DR and perused the records. 3. The relevant facts, in brief, are as follows :- (a) The respondent is engaged in the manufacture of Window and Split Air-conditioners, air-conditioning kits and parts, water coolers and cooling cabinets, cooling units and parts, deep-freezer kits, etc. (b) The respondent initially availed the exemption under Notification No. 8/2000-C.E., dt. 1-3-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special excise duty. He also held that by the above mis-declaration, respondent has wrongly availed excess exemption, in excess of the limit prescribed under the small scale exemption. Accordingly, he confirmed a duty demand of Rs. 7,72,864/- and imposed equal penalty on the party. 4. The party, before the Commissioner (Appeals), confined their appeal only in respect of the demand of special excise duty. Commissioner (Appeals) after upholding the claim of the party that the clearances effected by them as parts of air-conditioning machines cannot be considered as air-conditioners, set aside the demand of special excise duty amounting to Rs. 5,12,740/-. 5. Ld. DR submits that condensing units of air-conditioning machines ought to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parts of air-conditioning machines which categorically describes the subject goods as the parts of air-conditioning machines. It is also seen that the chapter heading No. 84.15 of the Central Excise Tariff Act, 1985-provides for the description of the goods as given below:- "Air-conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which humidity cannot be separately regulated." From this description, it is clear that the subject goods cannot be classified under chapter heading 84.15 of the Central Excise Tariff Act, 1985- as air-conditioning machines, since these goods have been manufactured without the motor driven fan and without the elements for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported goods, the good have to be assessed in the condition in which they are presented for assessment with the help of the Interpretative Rules. On the Central Excise side, the concept of manufacture of a product is relevant before applying the Interpretative Rules. A condensing unit cleared as such after manufacturing cannot be equated with that of the air-conditioner. The condensing unit cleared as such has to be assessed in its own right. No reliable evidence has been produced to prove that what was cleared as condensing unit from the respondent's premises were air-conditioners. In view of the above, the allegations and findings of mis-declaration of parts of air-conditioners as air-conditioners, which is the foundation of demand of du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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