1992 (2) TMI 193

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....issue on a short question of law, we grant dispensation of the pre-deposit of the amount. 2. Appeal. Shri Vijayaraghavan, the learned Consultant pleaded that though the impugned order can be assailed on five grounds, for the limited purpose of hearing the stay application, he is urging only three grounds. The five points on which the order could be assailed according to him are : (a) Who is the manufacturer? (b) Excisability of the items like ducts, air washer, internals, air grills etc. (c) Classification of the various items under the new tariff. (d) Eligibility of the appellants to the SSI concession. (e) On limitation. He pleaded that the show cause notice was issued on 1-10-1990 and pointed out that the Departmental authorities ....

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....g in the light of the tariff heading and the interpretative rules as to how the appellants' goods can be considered to be parts of Air Conditioning and Refrigerating machinery and in this regard he referred us to the learned lower authority's order wherein he has merely observed that going by the popular trade parlance, the items can be considered to be parts of Air Conditioning and Refrigerating machinery and not articles of iron and steel. The learned Consultant submitted that the authorities themselves were in doubt as to which of the items could be considered as parts of Air Conditioning and Refrigerating Machinery in the context of the new tariff and chapter notes therein and taking into consideration the representation from the indust....