2000 (10) TMI 85

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . - We are concerned in this appeal with the eligibility of parts of air-conditioners manufactured by the appellant, to the benefit of entry 11 of the Table to Notification 56/95. This entry exempts from duty beyond 30%, parts and accessories of refrigerating and air-conditioning appliances and machinery, other than parts and accessories of car air-conditioners, which fall under the tariff heading .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has relied upon a clarification issued by the Board in support of his view that indoor unit is not a part of a refrigerating machine. This clarification, contained in Circular No. 231/65/96 CX, dated 12-7-1996 concludes that parts of air-conditioning machines are different from a unit of a split air-conditioner and explains that a part has been defined in the Import and Export Policy as an elemen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Import/Export policy cited in that circular is in fact the reproduction of the definition of the term "part" in the McGraw Hill Dictionary of Science and Technology. This however, is not the common understanding of the term "part" or the understanding contained in the Explanatory Notes of the Harmonised System of Nomenclature upon which the tariff is based. A carburettor is an assembly of many p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8481.91, 8536.10, 9032.11 and 9032.91. Heading 8476.91, includes parts of automatic goods vending machines, incorporating refrigerating devices; heading 8481.10 includes expansion valves and solenoid valves for refrigerating and air-conditioning appliances and machines; heading 8536.10 includes overload protection or thermal relays; heading 9032.11 covers thermostats and pressure switches. All th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Nomenclature upon which the tariff is based. 5. The Commissioner (Appeals) also finds that the appellant had colluded with some other manufacturer to manufacture and supply complete split machines. There is however nothing in the show cause notice to say that the appellant manufactured a complete split machine. The Commissioner (Appeals) was necessarily required to be within the limits set out i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X