1996 (7) TMI 225

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..... Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. 146/86-B, dated 19-11-1986 passed by the Collector of Central Excise (Appeals). The issue that falls for determination is whether "Lyophiliser" is classifiable under the then Tariff Item 29A as refrigerating and air-conditioning appliances or under Tariff Item 68 erstwhile Central Excise Tariff. 2.&e .....

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..... ppliances within the meaning of the then T.I. 29A. The relevant part of literature is extracted below :- "HINDHIVAC Freeze Drier Model LF-3 is a compact, reliable and versatile unit for research and small batch production with wide variety of inter-changeable accessories at low cost, developed after intense research. Facilities like pre-freezing bulk drying with or without heat racks are a few su .....

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..... clearly point out that the impugned goods are not refrigerators offered for sale as ready assembled units but are meant primarily for research as special equipments. We also note observations of the Collector (Appeals) that Department itself held that these very goods attract classification under Tariff Item 68. Tariff Item 84.19 of the present tariff, under which the goods are being assessed, co .....

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