TMI Blog2007 (12) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... i (for short "the Tribunal"), rejecting the appeals filed by the appellant on merits and limitation. 2. The issue before the Tribunal was, whether the appellant was manufacturing split air-conditioners classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act. 3. The appellant, Fedders Lloyd Corporation Ltd., cleared condensing units from their unit at Kalkaji, New Delhi to Mumbai, where the appellant purchased cooling units from local manufacturers fabricated on order with motors, etc., supplied by the appellant. After carrying out certain tests for quality by filling gas, affixing the brand name 'Fedders Lloyd', the complete unit was cleared along with pipe kits, electrical cord, remote control, etc., to various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al motors to be fitted with the cooling units to the local manufacturers so that check on the quality can be kept. These cooling units were received by them at their godown at Kunjurmarg from where complete units of split air-conditioners were supplied to various customers. That the complete units of split air-conditioners were delivered after putting together condensing units received from New Delhi and cooling units procured locally along with other associates and that their invoice was raised from Mumbai administrative office. Shri K.A. Bhatia, Project Manager of Air Serco Pvt. Ltd., whose statement was also recorded, stated that after receiving the air-conditioners complete in all respect along with necessary accessories, were suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's sister concern, M/s. Air Serco Pvt. Ltd., on behalf of the appellant. The invoice was raised by the appellant's Mumbai office for supply of split air-conditioners. No excise duty was paid on such split air-conditioners as they were supplied from Mumbai to their various customers in Gujarat and Goa. The statements of these persons clearly show that a complete split air-conditioner came into existence at Kanjumarg Workshop of the appellant. 9. We do not find any substance in the submissions advanced on behalf of the appellant that no change in the name, character and use of the product or transformation of the raw material into finished product came into existence; the cooling units or condensing units by themselves cannot fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... workshop. Air conditioner is a commercially new article than either the condensing unit or the cooling unit. 12. For the reasons state above, the contention of the appellant that there is no manufacture at their Bombay Unit stands belied and cannot be accepted. 13. The Tribunal in its order has relied upon Rule 2(a) of the Rules of Interpretation. Counsel for the appellant has contended that the said rule is not applicable. In our view, reference to the applicability of the rule 2(a) is not necessary and the matter can be decided without reference to that rule. The issue of clearing complete units of air-conditioners from Bombay Branch of the appellant was evident from the depositions of the appellant's own employees and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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