2005 (3) TMI 547 - AT - Central Excise

Summary

Issues: Classification dispute of various items under the Central Excise Tariff Act based on a circular.

In this judgment by the Appellate Tribunal CESTAT, CHENNAI, the matter was remanded by the Apex Court for reconsideration based on circulars of the Board. The circular in question, Vadodara Collectorate Trade Notice No. 249/86, dated 16-10-1986, classified parts or accessories of air-conditioning or refrigerating machinery under specific sub-headings of the Central Excise Tariff Act. The classification dispute centered around items like Receivers, Surge Drums, Flash Vessels, Oil Separator, and Drain pot. The contention was whether these items should be classified as receivers under the circular. The appellant argued that these items fell under the category of receivers for storage purposes, as acknowledged in the adjudication order and noted in Annexure B of the circular. The Tribunal agreed with the appellant's interpretation, stating that items listed in Annexure B should not be classified under certain sub-headings of the CETA. Consequently, the Revenue's appeal was dismissed, and relief was granted to the respondents based on the circular's classification guidelines.