TaxTMI 
TaxTMI 
1997 (7) TMI 326
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....und that these could not considered as parts of Refrigeration and Air-conditioning machinery, having been classified under Tariff Heading 84.83. 2. The original authority taking note of the fact that the goods were intended for use for refrigeration and air-conditioning machinery by the buyers namely Sri Ram Refrigeration denied the respondents benefit of Notification 1/93 in view of the specific exclusion of the parts of refrigeration and air-conditioning accessories and appliances from the purview of the Notification 1/93. 3. The learned lower appellate authority, however allowed the respondents' benefits as claimed and has held as under : "3. I have carefully gone through the records of the case. I find considerab....
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.... Conditioner and Refrigeration appliances and machinery falling under Chapter 84, 85 or 90. In other words, exclusion applies to all parts and accessories : (i) Of Air Conditioners and Refrigeration appliances and (ii) Falling under Chapter 84, 85 or 90. The interpretation of the assessee is far fetched since Note 2 to Section XVI is only for classification of parts and not for claiming benefits under Notification No. 1/93. Thus it is very clear that any parts or accessories falling under any of the heading/sub-headings of Chapters 84, 85 or 90 are not entitled for the benefits of the Notification No. 1/93. (b) The item is classified as per Trade Notice No. 249/86, dated 16-10-1986 of Vadodara Collectorate which was sh....
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....s purview refrigerating and air-conditioning appliances and machinery and parts and accessories thereof falling under Chapter No. 84, 85 or 90. 6. He has pleaded that if a particular item of machinery which falls under any one of the chapter headings as above, those items by virtue of the exclusion from Notification 1/93 would not be entitled to the benefit of the notification. 7. He has urged that this exclusion provided in the annexure to the notification whereunder coverage scope of the notification is set out would lose its meaning, if a particular item is found to be usable in the refrigerating and air-conditioning appliances and machinery is allowed the benefit when admittedly the item falls under Chapter 84. 8.&ems....
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.... Refrigerating and Air-Conditioning Appliances (Chapter 84) It has been brought to the Board's Notice that in some Collectorates all parts and accessories of refrigerating and air-conditioning appliances and machineries, irrespective of the heading or sub-heading under which they fall is being charged to duty at the rate of which 60% ad valorem under S. No. 6 of the Notification No. 166/86-C.E., dated 1-3-1986. It is hereby clarified that the rate of duty prescribed against S. No. 6 of the said Notification would apply only to these parts and accessories of the refrigerating and air-conditioning appliances and machineries which are classifiable under heading/sub-heading No. 84.15, 84.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11....