TMI Blog2007 (9) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2002 with C.A. No. 1864 of 2006 - - - Dated:- 12-9-2007 - [Order per] - This civil appeal has filed by the assessee under Sec. 35-L(b) of Central Excise Act, 1944 against final order dated 5-11-2001 in appeal No. E/2777/2000, Bombay. 2. The question of law arising for consideration in this civil appeal is as follows. "Whether the hot air generator manufactured by the assessee is classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non- electric." 4. According to the assessee Tariff Heading 73.22 is not applicable in the present case as it refers to air heaters which has to consists of a combustion chamber; a hot exchanger, a motor driven fan or blower, and generally, an exhaust flue for burnt gases. According to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heaters referred to under Tariff Heading 73.22 are heaters which are furnished with an exhaust flue for burnt gases. According to HSN, air heaters falling under 73.22 are self-contained heaters, inter alia, consisting of a heat exchanger (tube assembly etc.) which transfers the heat given off by combustion gases passing through it. 5. There is no merit in these civil appeals. In our 'view en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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