Binding classification of machinery goods preserved SSI exemption where the items were not parts of refrigeration or cold storage machinery.

Goods classified earlier under CET sub-heading 8479.10 as having individual functions distinct from refrigeration or cold storage machinery could not again be treated as parts or components for denying SSI exemption. The earlier finding that the oil separator, agitator, blower, accumulator, can dump and can trap were not components of refrigeration or cold storage machinery had attained finality because it was not challenged by the Revenue. On that binding classification, the same goods remained eligible for exemption under Notification No. 1/93-CE, and the Revenue's objection to exemption failed.

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Issues: Whether the disputed goods, namely oil separator, agitator, blower, accumulator, can dump and can trap, were ineligible for exemption under Notification No. 1/93-CE on the footing that they were parts and components of refrigeration or cold storage machinery.

Analysis: The goods had already been classified under CET sub-heading 8479.10 by an earlier order which held that they were not parts or components of refrigeration or cold storage machinery and that they had individual functions distinct from the machinery in question. That order was not challenged by the Revenue and therefore the finding on the nature of the goods attained finality. In view of that binding classification, the same goods could not again be treated as parts or components so as to deny SSI exemption under the notification.

Conclusion: The goods were eligible for SSI exemption under Notification No. 1/93-CE and the Revenue's appeal failed.

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