TMI Blog2016 (7) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... - C/40169/2016 - Final Order No. 41287 / 2016 - Dated:- 26-7-2016 - Shri D.N. Panda, Judicial Member And Shri V. Padmanabhan, Technical Member Shri N. Venkataraman, Smt. Cynduja Krishnan, Advocate for the Appellant Shri R. Chandrasekaran, AC (AR) for the Respondent ORDER Per D.N. Panda The appellant being unsuccessful before the Commissioner (Appeals) who maintained the Order-in-Original holding against the appellant that the general brand split type air-conditioner AOGA 24 FTT AH outdoor unit, ASGA 24 FTTA indoor unit capacity 2.0 ton (R410A gas) imported by the appellant shall be classifiable under 8415 83 10 as against the classification under CTH 8415 10 00 sought by the assessee. 2. Learned adjudicating authority while holding as above had examined the goods as presented by the appellant and considering the scheme of the Tariff entry held that the specific entry excludes the general entry by virtue of the tonnage capacity prescribed by the specified entry as against the general entry not specifying such tonnage, goods imported by appellant subscribed to CTH 84158310. He has understood what was the HSN Entry and was of the opinion that the ductless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnical literature cannot be usefully cited for the first time before a higher court unless that is cited before the court of first instance i.e., before the adjudicating authority or Com(A) for examination of the goods what that was presented. The grounds of appeal of the appellant does not reveal whether the technical literature was before the adjudicating authority for its scrutiny with the goods presented. None of the authorities had occasion to deal with the version of the appellant made as above, in absence of aforesaid documents before them. 6. Appellant vehemently opposing the adjudication submitted that the goods as stated above imported are split system air-conditioner and such split system being prescribed under entry CTH 8415 10 10 and preceded by (-) as well as flowing from the sub-classification window or wall types, self-contained or split system, that is covered by the CTH 8415 10. Accordingly, following the judgment of the Apex Court in the case of Commissioner of Central Excise, Nagpur Vs. Shree Baidyanath Ayurved Bhawan Ltd. 2009 (237) ELT 225 (SC) there cannot be any other classification of the goods as has been laid down in para 34 thereof. Appellant furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India has arranged the goods in such a manner that they self-speak for themselves and submit either to their parentage or orphanage. Chapter 84 of the Tariff Act deals with the nuclear reactor, boilers, machinery and mechanical appliances. The Tariff item 8415 deals with the heading air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. The said Tariff item is reproduced below for appreciation of its coverage of different types of goods:- 8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8415 10 - Window or wall types, self-contained or split system 8415 10 10 --- Split system 5 10% 8415 10 90 --- Other 5 10% 8415 20 - Of a kind us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods under CTH 8415 10 10 and 8415 10 90. Those are split system and other respectively. Appellant claims that its goods falls under CTH 8415 10 10 being preceded by (-) which is window or wall types self-contained or split system air-conditioner. The goods as presented before customs were split system air-conditioner of specified capacity, make, design and technicalities. Revenue says that there is no quarrel that the goods imported were air-conditioner but its capacity being 2 ton and it is a split air- conditioner of the specification described by CTH 8415 83 10, that does not come under CTH 84151010 due to tonnage capacity prescribed by the former entry. Therefore the imported goods shall come under CTH 8415 83 10. This class of goods is preceded by the CTH 8415 83 with (- - ). It is obvious that a split air-conditioner has two units one is condensing unit and the other evaporating unit are separated from each other. Refrigeration is done by one unit which is air-conditioner and the other is evaporator. Accordingly, the more specific entry of two ton (2) capacity split air-conditioner appearing in CTH 8415 83 10 excludes the general entry of split air-conditioner specified in 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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