2009 (2) TMI 165

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..... tion of one refrigeration cycle have to be considered as essential parts - coil and condensing coil are parts of an A.C - demand is clearly hit by bar of limitation inasmuch as the notice were issued after a normal period - The appellants have been filing declaration and classification list indicating availment of exemption Notification in respect of the above parts. As such, we are of the view th .....

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..... ingly, duty of Rs. 1,17,207/- stands confirmed against the appellant for the period Mar 2000 to December 2000 by way of raising show cause notice on 26-2-2003. 2. After hearing both the sides, we find that Board has issued a Circular No. 666/57/2000-CX., dated 25-9-2002, wherein Tribunal's judgment in the case of M/s. Seagull Fabricators Pvt. Ltd. v. CCE, Mumbai [2001 (127) E.L.T. 186 (Tri .....

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..... t has to be held that cooling coil and condensing coil are parts of an A.C. In view of the above, we set aside the impugned order and set aside the appeal on merits. 3. Apart from the above, we also note that in view of the above circular of the Board, Tribunal has extended the benefit to the various parts of the air-conditioner machine in the case of Behr India Ltd. v. Commissioner of Centr .....

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