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TMI Blog2025 (4) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07.11.2014 for clearance of various models of 'Toshiba Air conditioner Outdoor unit' and 'Toshiba Air Conditioner Indoor units' by classifying the same under CTH 8515 9000, thereby availing the benefit of Customs Notification No.46/2011 Sl. No. 1103(1). The impugned goods were supplied by M/s.Toshiba Carrier (Thailand) Co. Ltd. The Order-in-Original dated 23.01.2015 describes the goods in question as under: 1.2 The subject goods are multi-split air conditioners working on Variable Refrigerant Flow (VRF) Technology, where one outdoor unit is attached to multiple indoor units of various capacities according to the requirement of the room to be air conditioned. Moreover, the indoor units and the outdoor units have separate power supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e importer has filed this appeal before us. 3. Heard Ms. Shobana Krishnan, Ld. Advocate for the Appellant and Ms. O.M. Reena, Ld. Authorized Representative for the Respondent. 4. The only issue to be decided is, (i) whether the impugned goods fall under CTH 8415 9000 as claimed by the importer-appellant or under CTH 8415 8110 as held by Revenue and (ii) eligibility of imported goods for benefit of Customs Notification No.46/2011 Sl. No. 1103(1), (iii) Liability of imported goods for confiscation under Section 111 (m) of the Customs Act, 1962 and (iv) liability to penalty under Section 112 (a) ibid. 5. The case of the Revenue is that as per Explanatory Notes, sub-heading 8415.90 includes both indoor units and outdoor units for split syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.10. Catalogue/technical specifications also provided that both the outdoor and indoor units were equipped with heat pump and both the units were capable of being used for both heating as well as cooling purposes. Hence, the Revenue felt that Air conditioner of two ton and above capacity with reversible heat pump would fall under CTH 8415 8110; other air conditioners of 2-ton and above having refrigerating unit, i.e. outdoor units of more than 2-ton capacity would fall under CTH 8415 8210; AC of 2-ton and above not having refrigerating unit/indoor units or evaporate units would fall under 8415 8310; and hence, the imported goods were more appropriately classifiable under CTH 8415 8110. 6. It was also the case of the Revenue that Air Condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control system as well, which is also a crucial for a VRF Air Conditioner system. 9. At this juncture, ld. Advocate has placed reliance on an order of Mumbai Bench in the case of A.V. Global Corporation Pvt. Ltd. & Others Vs Commissioner of Customs, Nhava Sheva & Ors. [Order No.A/85491-85498/2022 dt. 28.02.2022 reported in 2022 (382) ELT 65 (Tri.-Mumbai)] wherein, the co-ordinate Bench has specifically considered the classification of indoor and outdoor units used in CMVRF air conditioners and held that the items in question would fall under CTH 8415 9000 as parts of air conditioners. Our attention was also drawn to a recent decision/order of this very Chennai Bench in Mitsubishi Electronic India Pvt. Ltd. Vs CC Chennai [Final Order No.403 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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