TMI Blog2004 (9) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... 22-12-1992 and 12-8-1993, seeking benefit of exemption under Notification No. 155/86 dated 1-3-1986 on the ground that their product is a heat pump. The Assistant Commissioner denied the exemption claimed, on the ground that the product is not a heat pump but is classifiable under chapter Heading 8415 a heading meant for air-conditioning equipment. The Commissioner in appeal held that the goods are classifiable under 8418 for the following reasons. "Commissioner (Appeals) has held that the product literature does not show any attachment of motor driven fan or elements capable of regulating temp. or humidity which are essential of air-conditioning machines and also the flow chart diagram given in the literature clearly indicates, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants product is described to be so) in chapter Heading 8418 of CETA the product goes out of this heading and falls under 8415. 4. Heard both sides. 5. A heat pump is provided with a generator, condenser and evaporator. The respondents' product known as vapour absorption heat pumps (VAM) in capable of producing chilled water as well as hot. This capacity is one of the distinct characteristics of a heat pump. A buyer therefore can use the chilled water from the machine for industrial process chilling application or if the need arises can use the hot water for heating purposes. Both the uses are possible in a heat pump. The respondents' plea is that even if it is considered that VAM is not a heat pump it cannot be denied that it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce. This ratio is followed in a subsequent decision of the Tribunal in the case of Indian Hotels Ltd. v. CC, Chennai [2001 (134) E.L.T. 451]. 8. Following the ratio of the decisions cited above we hold that the product VAM is classifiable as refrigerating equipment under Chapter Heading 8418 and reject the Departments' appeal. We observe that the claim for benefit of exemption Notification No. 155/86 or its subsequent amendments is not specifically gone into, in view of the appellants' plea that even if the product is not considered as a heat pump it is still a refrigerating equipment. During the relevant time heat pumps and refrigerating equipment attract different rates of duties under the exemption notification claimed by the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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