TMI Blog2017 (11) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice was not issued with fullest consideration after examining all the facts and provisions of Rule 2(a) of said Rules of Interpretation as stated above were wrongly invoked for the issue of said show cause notice and for that reason the said show cause notices not sustainable and, therefore, the impugned Order-in-Original is set aside - appeal allowed - decided in favor of appellant. - E/52678/2014-EXD[DB] - A/71308/2017-EX[DB] - Dated:- 5-9-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC. It was submitted by the appellant that as clarified by CBEC the essential elements of an air conditioning machine would be consisting of evaporator (cooling coil), conditioner coil, motor, fan or blower, compressor and capillary line (expansion wall) and it was further submitted that the said Circular had clarified that if an assembly or kit does not have all the said components then it will not be considered to have an essential characteristics of an air conditioning machine and in that event it will be classified as parts of air conditioning machine. This Tribunal remanded the matter back to the Original Authority through Final Order No.775-776/2003-NB(B) dated 14.10.2003 reported at 2004 (163) ELT 47 (Tri. Delhi) for verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Noida and cleared together in sub assembled or disassembled condition satisfying requirements of Rule 2(a) of Rules for interpretation of Central Excise Tariff Act, 1985. He has pointed out that statement of Shri Pathak was recorded on 22.03.2001 and Shri. Pathak had clearly stated that they were not supplying blower air inlet and condenser to M/s General Motors India Ltd. from their factory meaning that blower air inlet and condenser were not being manufactured by them. He has further taken us through the finding in the impugned Order-in-Original at internal page 75 of the Order-in-Original wherein the Original Authority has used various words such as sold, cleared, removed and supplied for various components which were required to be exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by this Tribunal whether to have been cleared from their manufacturing unit. Further we also find from the show cause notice that Shri Pathak has stated that the appellant were supplying some goods from trading warehouse and that blower air inlet and condenser was not cleared from the factory but they were supplied from their trading warehouse to M/s General Motors India Ltd. Therefore, the show cause notice was not issued with fullest consideration after examining all the facts and provisions of Rule 2(a) of said Rules of Interpretation as stated above were wrongly invoked for the issue of said show cause notice and for that reason the said show cause notices not sustainable and, therefore, the impugned Order-in-Original is set aside. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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