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TMI Blog2000 (9) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... efrigerating appliances and machinery and parts and accessories thereof, falling under Chapter 84, 85 or 90 as per Para 4(IV) of the Annexure to the Notification; that Commissioner (Appeals) has held in the impugned Order that 'heat exchangers and 'cooling towers' are eligible for exemption under Notification No. 175/86 as all heat exchangers are not parts and accessories of air- conditioning and refrigerationg appliances and machinery and the type of heat exchangers made by the Assessee are meant for use in Chemicals, Petro Chemical, Pharmaceuticals, food processing, etc; that cooling tower as per Board's Circular No. 5/88 is other than refrigerating or airconditining machine; that cooling tower is not an accessory also of refrigerating & airconditioning machine & appliances. The ld. SDR submitted that the Commissioner (Appeals) has merely relied upon affidavits of Shri Ashok Dhar and Shri Nihal Satgurudas Hukmani; that he had not gone into details of operational aspects and actual end uses of the heat exchangers to arrive at the conclusion; that even these experts had not actually verified the product nor had submitted any technical/documentary evidence to show that impugned heat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave his findings that the nine types of heat exchangers, manufactured by the Assessee, are not parts and accessories of RACA. He relied on the decision in Cintex Industrial Corporation v. C.C.E., Mumbai, [1999 (109) E.L.T. 799 (Tribunal) = 1999 (30) RLT 850 (CEGAT)] and Chemical Engineers' Hand Book, Fifth Edition by Robert H. Perry and Cecil H. Chilton, Published by Mc. Graw- Hill Book Company, and Encyclopedia of Chemical Technology by Kirk-Othmer, according to which heat exchangers are having various applications and refrigeration is only one of the applications. He also relied upon the decision in the case of CCE , Bolpur v. Titan Engg. Co. (P) Ltd., 1999 (105) E.L.T. 445 wherein the heat exchanger designed to be used as component part of oxygen making plant was classified under Tariff Item 68 of the Old Central Excise Tariff in terms of Tariff Advice No. 4/70. Reliance was also placed on the following decisions : (i) Arvind Mechanical & Electrical Engrs. (P) Ltd. v. CCE, Mumbai - 1997 (96) E.L.T. 42 (Tribunal) (ii) CCE, Delhi III v. Sunder Singh & Co. (P) Ltd. - 1999 (114) E.L.T. 966 (Tribunal) (iii) CCE, Calcutta v. Condens & Co. - 2000 (118) E.L.T. 406 (Tribunal) 4.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 999 (113) E.L.T. 517 (T) wherein it was held that centrifugal booster fan is a part of the airconditioning machinery specially excluded from the scope of Notification No. 175/86-CE. He also relied upon the decision in Sanden Vikas (I) Ltd. v. CC Madras, 1998 (98) E.L.T. 696 (T) wherein it was held that aluminium extruded tubes specially designed for air-conditioner in cars are classifiable under Sub-Heading 8415.90 of Customs Tariff. In respect of filter he referred to Gen-Power Electric v. CCE Calcutta, 1999 (107) E.L.T. 259 (T) and submitted that air tight door, air filters were used only in Air Conditioning plant. 6. We have considered the submissions of both the sides. As the ld. Advocate, appearing for the Appellants, has not pressed in respect of aluminium sheet metal tray and grills of iron or steel or aluminium, the impugned Order is upheld as far as these products are concerned and the exemption under Notification No. 175/86-C.E. is not available to these products. Annexure below Notification No. 175/86 provides inter alia as under : "4. All other goods specified in the said Schedule, other than the following namely:- (i) x x x (ii) x &e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither a part or accessory of refrigerating or air conditioning appliances. Similarly no such evidence has been brought on record in respect of centrifugal machines. The ld Advocate for the Assessees has drawn our attention to the leaflet indicating a picture of centrifuge which is ideal for extraction of water/liquid in chemical, pharmaceutical and Textile industries. Accordingly both these items have not been proved to be parts/accessories of refrigerating or air-conditioning appliances and as such are not excluded from the scope of the Notification No. 175/86-C.E. As far as heat Exchanger is concerned, the Commissioner (Appeals) in the impugned Order has clearly given his findings that all heat exchangers are not parts and accessories of air-conditioning and refrigerating appliances and machinery and affidavits were produced by the Assessee to the effect that the heat exchanger of a type manufactured by them cannot be used as part of air-conditioning and refrigerating appliances. The learned Advocate has also referred to the Chemical Engineers 'Hand Book and Kirk Othemer Encyclopedia of Chemical Technology to show that heat exchangers are used in various industries for different ..... X X X X Extracts X X X X X X X X Extracts X X X X
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