TMI Blog2000 (10) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. The issue involved in this appeal filed by M/s. Pranav Vikas (India) Ltd. is whether the benefit of Sl. No. 11 of the Notification No. 56/95-C.E., dated 16-3-95 is available to the aluminium skived tubes manufactured by them. 2. Shri B.L. Narsimhan, learned Advocate, submitted that the aluminium skived tubes, classifiable under Heading No. 84.19 of the Schedule to Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that Serial No. 11 of the Notification consists of two parts; that the first part covers all sorts of parts and accessories of refrigerating and air-conditioning appliances; that so long as the item satisfies the description given in Serial No. 11, it will be covered by the Notification, irrespective of its multifarious; use; that the second part of Serial No. 11 seeks to exclude from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase order at P 51;. Alternatively, he mentioned that in any case benefit of Serial No. 11 of the Notification No. 56/95-C.E. can be derived only in respect of aluminium skived tubes supplied for being used as parts of car air-conditioner. Finally, he submitted that as the issue regarding the benefit of notification is purely a question of law; no penalty is imposable. Reliance was placed on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 56/95-C.E. specifically excludes parts and accessories of car air-conditioners including car air-conditioner kit. It is not in dispute that the impugned goods are used as parts of car air-conditioner. The learned SDR has rightly emphasized that no evidence/proof has been brought on record to show that the impugned goods cleared by them are useable in various engineering indust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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