1997 (10) TMI 121

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.... Shri S. Nunthuk, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. SKM-1668/89 of Collector of Central Excise (Appeals), Bombay. 2. The appellants claimed classification of impellers and fan blades under Heading 8414.99 read with exemption Notification No. 175/86, dated 1-3-1986. 3. Departmental authoriti....

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....eard both sides. For the sake of clarity, we are extracting below Tariff Heading 84.14 :   84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters       8414.10 - Gas compressors of a kind used in refrigerating and air-conditioning appliances and machinery....

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....kind used in refrigerating and air-conditioning appliance and machinery. Once department itself by classifying goods under 8414.99 accepts that these goods are not parts of gas compressors of a kind used in refrigerating and air-conditioning appliances and machinery, they cannot, when they come to Notification No. 175/86, hold that these very goods are part of air-conditioning and refrigerating ma....