TMI Blog2006 (11) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : Archana Wadhwa, Member (J)]. The dispute in the present appeal is as to whether the Industrial Cooling Unit imported by the appellants are to be classified under Heading 8418.69 as refrigerating equipment, entitled to the benefit of Notification No. 61/94 or the same are classifiable under Heading 84.15, as Air Conditioning unit, as claimed by the Revenue. 2. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor unit evaporator or some other type of cooling elements with a separate device for changing the humidity of the air. Stating the above, they submitted that the unit imported by them cannot be considered as air conditioning machine. 3. The ground on which they filed the appeal are :- they state that the manufacturers catalogue clearly shows that the impugned goods are refrigerating units h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under CTH 84.18. Hence impugned order is liable to be set aside . 4. The appellate authority has referred to HSN explanatory notes observing that Heading 84.15 also covers apparatus, which although not fitted with a device for separately regulating the humidity of the air change the humidity by condensation. Accordingly, he has held that the goods are appropriately classified under Heading 84.15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch also includes freezers and freezing equipment. In fact, no distinction is made between the two. The Conference of Delhi Zone Collectors of Central Excise held on 24th and 25th November, 1994 had also concluded that going by the history of tariff and exemption and the HSN explanatory notes, freezers are covered by Notification No. 46/94-CE. Board is therefore, of the view that freezers and fre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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