Air-conditioner outer casings classified under Heading 84.15, with small scale exemption denied because they were essential for installation.

Outer casings for air-conditioners were held classifiable under Heading 84.15 of the Central Excise Tariff because the factual finding was that they were meant for installation in walls and windows and that air-conditioners could not be installed without them. No material was produced to displace that finding, and the appellate conclusion was not shown to be unjustified or open to interference. On that basis, the classification was sustained and the assessee was denied the benefit of small scale exemption under Notification No. 175/86-C.E.

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Issues: Whether the outer casing for air-conditioners was classifiable under Heading No. 84.15 of the Central Excise Tariff and whether, on that classification, the assessee was entitled to the benefit of small scale exemption under Notification No. 175/86-C.E. dated 1-3-1986.

Analysis: The outer casing was found to be meant for installing air-conditioners in walls and windows, and it was recorded as a factual finding that the air-conditioners could not be installed without these parts. No material was placed to rebut that finding. The appellate authority's factual conclusion was therefore not shown to be unjustified or susceptible to interference.

Conclusion: The classification under Heading No. 84.15 was sustained and the denial of small scale exemption was upheld, against the assessee.

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