1996 (9) TMI 432

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.... Jayaraman, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector (Appeals) Ghaziabad dated 31-5-1994. 2. Learned Counsel stated that this case relates to determination of correct classification of two items regarding which classification lists had been filed. (i) Finned Tubes for Air Coolers/Heat Exchangers....

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....submission was noted, yet they were classified under the same heading as the Cooling Tower component without assigning any reason for the same. 6. It was their submission that once the assessees had made the submission to the effect that this item was not part of the Cooling Tower it was open to the authorities to call for more information or conduct necessary verification and thereafter d....

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....an earlier circular of the Board. Cooling Tower is not a building and such Fan Housing Segments are not builders ware. It was therefore their prayer that the order of the authorities below may be set aside in this regard and they may be directed to classify the same along with the Cooling Tower under Heading 84.19. 9. The learned DR drew attention towards the impugned order and reiterated ....