TMI Blog2008 (1) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... der Per: Mrs. Archana Wadhwa, Member (J)]-1 . The dispute in the present appeal relates to the classification of the goods manufactured by the appellant like section line assembly, liquid line assembly, discharge line assembly, charging line, header, capillary, strainer assembly etc. which are used in the manufacture of air conditioner. Whereas the appellant has claimed classification of the said products under the heading 74 of CETA, 1985, these being copper pipe fittings, the Department seeks to classify the same under Chapter Heading 84 of CETA, 1985 as parts of air conditioning machine. Accordingly, the original adjudicating authority confirmed the demand of duty of Rs.34,684/- and also personal penalty of identical amount. The deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section XV defines "parts of general use". Heading 74.12 described the goods as copper tubes or pipe fittings. Admittedly, the goods in question are copper tubes and pipe fittings. Merely because they are manufactured according to the specifications and sizes given by their customers who are air conditioner manufacturers, will not oust the goods from the category of copper tubes and pipes and would bring the same under the category of air conditioner part, especially when Heading 74.12 does not lay down any criteria as regards dimension of the goods. We also note that the classification of the said goods was considered by the Board vide their Circular No.6/86-CX, dt.25.9.86 and it was clarified that fittings of copper pipes would be pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich makes it clear that components of air-conditioning machine present as support element are to be classified in Note 2A to Section XVI. The provision of Note 2 to Section XVI are subject to the provisions of Note 1 to it which excludes the classification of such goods." 5. By adopting the ratio of above decision and in view of the chapter note as discussed, we are of the view that "parts of general use", even though they may be specifically manufactured for use of air conditioners as per the requirement of the sizes and other dimensions, would fall under Chapter 74. 6. We, accordingly, set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in Court) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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