TaxTMI 
TaxTMI 
1996 (2) TMI 211
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....l Prasad, Advocate, for the Respondents. [Order per : Lajja Ram, Member (T)]. - This is an appeal filed by the Revenue being aggrieved with the Order-in-Appeal dated 10-9-1985 passed by the Collector of Central Excise (Appeals), Bombay. 2.  The matter relates to the classification of the product `Air Dryer' for industrial use whether under Item 29A(i) or under Item No. 68 of th....
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....assembled unit. He stated that it was a ready assembled unit and could be used as such for the purpose of refrigerating the compressed gas. 5.  Shri Gopal Prasad, learned Advocate replied that the main purpose of the product was to take away the moisture from the compressed air for a particular purpose where moisture free air was required for the industrial use. It cannot work on room temp....
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....of Item No. 29A of the Tariff. 6. We have carefully considered the matter. We find that product works only on the compressed air and gas. It will take only compressed gas and compressed air and not air as a ordinary compressed pressure. From the product's literature, it is also seen that it is a wet air which alone is filled causing moisture vapour to condense, the vapour is literally sque....
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....44 (Bom.) and had observed that in the present case air dryer removes the moisture from the compressed air. It is an accessory for the compressed air lines to give a final and better results to the final product as well as saving the life of instruments and tools by avoiding rusting and short circuit. Learned Advocate had also referred to the technical opinion obtained by the respondents. Although....