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2005 (5) TMI 69 - SC - Central ExciseClassification of goods - whether Chillers were classifiable under Tariff Entry 84.18 or Tariff Entry 8415.00 or 84.19 - Held that:- The Assistant Commissioner, by his order dated 27-10-1997, was of the view that he Chillers were properly classifiable under Tariff Entry 84.18. The Commissioner relying upon a report of the Central Economic Intelligence Bureau (CEIB) to the effect that other importers of Chillers had been describing them as heat pumps for the purpose of import, was of the view that this subsequent fact merited a revision of the order of the Assistant Collector. The Commissioner, accordingly, directed the Assistant Commissioner, Central Excise, to appeal to the Commissioner of Central Excise for setting aside the order dated 27-10-1997. The matter was taken up before the Commissioner (Appeals) who decided against the respondent and remanded the matter back to the Assistant Collector for redetermination of the liability - principle of law as enunciated by the Tribunal is correct. Furthermore the CEIB report could not in any event man that Chillers could not be classified under Tariff Entry 84.18 as heat pumps were also classifiable under that tariff entry - Decided against Revenue.
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