TMI Blog2005 (5) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... rly classifiable under Tariff Entry 84.18. The Commissioner relying upon a report of the Central Economic Intelligence Bureau (CEIB) to the effect that other importers of Chillers had been describing them as heat pumps for the purpose of import, was of the view that this subsequent fact merited a revision of the order of the Assistant Collector. The Commissioner, accordingly, directed the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sec. 35E(2) of the Central Excise and Salt Act, 1944. There is a further issue, namely, whether the decision taken on appeal by the Commissioner (Appeals) was correct. It is not necessary to go into the second issue inasmuch as we are of the view that the first question must be answered in the negative. 2. The power of review is granted under Sec. 35E. It reads as follows : "35E(2) : The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion taken by the Assistant Commissioner was legal or proper. If the Commissioner is satisfied that the decision was not legal or proper, we may direct the Department to appeal to the Appellate Authority for determination of points as may be specified by him in his revisional order. 4. In this case, the issue was whether Chillers were classifiable under Tariff Entry 84.18 (as contended by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or plants of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. 5. The Assistant Commissioner, by his order dated 27-10-1997, was of the view that he Chillers were properly classifiable under Tariff Entry 84.18. The Commissioner relying upon a report of the Central Economic Intelligence Bureau (CEIB) to the effect that other importers of Chillers had been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the subordinate adjudicating authority and could not have relied on new material. Several decisions had been relied upon in support of this view and the appeal of the respondent was allowed. Being aggrieved, the Department has preferred these appeals before us. 7. We are of the view that there is no substance in these appeals because the principle of law as enunciated by the Tribunal is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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