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Issues: Whether casing manufactured for an Air Handling Unit was classifiable as a cabinet under Tariff Item 29A(3) of the erstwhile Central Excise Tariff and liable to duty, or was outside that entry.
Analysis: The relevant tariff covered refrigerating and air-conditioning appliances, machinery, and their parts, while Notification No. 80/62-C.E. exempted specified parts except, among others, cabinets. The decisive question was whether the product in dispute was proved to be a cabinet. The Department produced no material showing that the casing was known in trade or commercial parlance as a cabinet. On the other hand, the assessee relied on technical specifications and affidavits indicating that the item was described as casing and not as a cabinet. In the absence of evidence to establish that the product answered the description of a cabinet, the tariff entry could not be applied merely on assumption or nomenclature.
Conclusion: The casing was not classifiable as a cabinet under Tariff Item 29A(3), and duty under that entry was not attracted. The issue is decided in favour of the assessee.
Final Conclusion: The classification adopted in the impugned order was unsustainable for want of proof that the product was a cabinet, and the appeal succeeded on merits.
Ratio Decidendi: For tariff classification, the Department must establish by evidence that the goods fall within the claimed entry in trade or commercial parlance; absent such proof, the goods cannot be classified under that entry.
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