2001 (7) TMI 857

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..... spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This Revenue appeal is against the Order-in-Appeal No. 53/94 dated 24-2-1995 passed by the Commissioner (Appeals) which dealt with classification of the following items : (a) MS Panel Housing (b) Industrial Fans & Rings (c) Filter Section (d) Dampers 2. The Commissioner (Appeals) decided the classification o .....

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..... dated 1-3-86 as these items had been considered as parts of Air Conditioner for which the Notification was not extendable. 3. With regard to the other two items, the assessee has not contested the classification and has accepted the findings of the original authority. 4. The Revenue is aggrieved by the findings of the Commissioner (Appeals) holding both the items i.e. Industrial Fans a .....

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..... before us and contended that the item is a general purpose MS panel housing and not meant for Air Conditioner and so also the industrial fan which was not used in Air Conditioner and the Industrial fans are used as exhaust fans and are used in Textile Mills for ventilation. He submitted that the department has not discharged the burden on classification in terms of Note 2(b) of Section note XVI of .....

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