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TMI Blog1995 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 166 which was issued on 1-3-1986 gave exemption to parts and accessories of refrigerators and air-conditioning appliances and machinery as also to such complete machinery on 20-3-1990. The amendment inserted vide Sl. No. 8 to the Notification which exempted parts and accessories of car air-conditioner including car air-conditioning kit. Subsequently, the Notification was, further, amended on 25-7-1991 by inserting an Explanation to provide the term car conditioning kit would exclude kit or assembly which contains automatic gas compressor with or without magnetic clutch. Subsequent to the amendment to the Notification on 20-3-1990, the appellant filed eleven classification lists during the period from 20-3-1990 to 1-4-1991 claiming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories of car air-conditioner `including car air-conditioning kit'. The Collector's Order had the effect of eliminating the difference between a complete air-conditioner and air-condition kit. For an air-conditioner to be complete, he argues, a prime mover has to be provided, for example, in the form of electric motor. The air-conditioning kits manufactured by the appellant lacked this prime mover as motor power was provided by the car engine itself. He said that they were in fact air-conditioner manufacturers abroad for use in cars which had their own prime mover. The goods manufactured by the appellant, therefore, cannot be equated with complete air-conditioners. He further said that in the absence of motor-driven fan, an air-conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 344. He further argued that it was up to the assessee to establish that it was entitled for the benefit of the Notification. The Notification has to be interpreted strictly and if there is any ambiguity in the Notification, the benefit would go to the State. He cited the decision of the Hon'ble Supreme Court in Novopan India Ltd. v. Collector - 1994 (73) E.L.T. 769 (SC) = 1994 (4) RLT 323. 6. The Notification nowhere defines what a `kit' is. As it read from 20-3-1990, the Notification covered parts and accessories of car air-conditioner `including car air-conditioning kit'. The entry in the Notification for complete air-conditioners continued to stand. That this entry covered car air-conditioners is clear from the fact that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the H.S.N. which say that Heading 8415 applies only to machines - (1) equipped with motor-driven fan or blower, (2) designed to change both the temperature (a heating or cooling element or both) and the humidity ( a humidifying or drying element or both) of air; and (3) for which the elements mentioned in (1) and (2) are presented together. These authorities and others were in fact relied upon by Shri Lahoti to say that to have essential character of air-conditioner, the machine must be capable of changing the temperature and humidity and must necessarily comprise compressor, condensor, as also the motor-driven fan or blower. One cannot quarrel with this proposition. However, we are not able to agree when Shri Lahoti says that car air-con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or-driven fan' occurring in the Heading has obviously been taken from the Explanatory Notes, which we have reproduced above in para 7. Therefore, the expression used is `motor-driven fan or blower'. In other words, the two expressions relate to the same item (the fan or blower) which propels the conditioned air into the weather cooled or heated. The proposition advanced by Shri Lahoti that fan motor or a motor-driven fan is required to cool the compressor is not supported by any technical literature. The appellant itself agrees that fan motor assembly and blower assembly are different. From the lists of parts furnished by the appellants, there is a blower assembly with cooling coil for the Maruti Van, PAL Padmini and PAL NE 118 and for Tata ..... X X X X Extracts X X X X X X X X Extracts X X X X
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