TMI Blog1996 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : Lajja Ram, Member (T)]. This is an appeal filed by the Revenue being aggrieved with the Order-in-Appeal dated 10-9-1985 passed by the Collector of Central Excise (Appeals), Bombay. 2. The matter relates to the classification of the product `Air Dryer for industrial use whether under Item 29A(i) or under Item No. 68 of the erstwhile First Schedule of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy assembled unit and could be used as such for the purpose of refrigerating the compressed gas. 5. Shri Gopal Prasad, learned Advocate replied that the main purpose of the product was to take away the moisture from the compressed air for a particular purpose where moisture free air was required for the industrial use. It cannot work on room temperature and only compressed air can go in it. By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully considered the matter. We find that product works only on the compressed air and gas. It will take only compressed gas and compressed air and not air as a ordinary compressed pressure. From the product s literature, it is also seen that it is a wet air which alone is filled causing moisture vapour to condense, the vapour is literally squeezed out of the air. The cooled air and condensed water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removes the moisture from the compressed air. It is an accessory for the compressed air lines to give a final and better results to the final product as well as saving the life of instruments and tools by avoiding rusting and short circuit. Learned Advocate had also referred to the technical opinion obtained by the respondents. Although this material was not before the lower authorities we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Central Excise (Appeals) has already been referred to above. Bombay High Court has gone mainly of the basic character of the unit under consideration before them who held that X-ray unit-cooling unit was a refrigerating appliances. Following the above decision and taking note of the feature of product under consideration and the observations of the learned Collector of Central Excise (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
