1998 (4) TMI 223

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.... : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the only issue for our consideration is whether the product wooden frame for defusers were eligible for the benefit of exemption Notification No. 175/86-C.E., dated 1-3-1986 as amended. The Revenue had contended that the wooden frames for defusers were classifiable u/h No. 84.15 which covered the following : "Air-conditioning mac....

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....88 (Ex. A) and allowing exemption thereof under Notification No. 175/86, dated 1-3-1986, does not appear to be correct on the following grounds :- `WOODEN FRAMES FOR DEFUSERS' appearing at S. No. 75 of C.L. No. 3/87-88 is a part and parcel of `Air-conditioning System' which is rightly classifiable under heading No. 84.15 of CETA, 1985 as parts/accessories of the Air conditioning system. By virtu....

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....CEGAT, is required to classify the same under Ch. 84.15 and disallow the exemption granted to the respondents, in respect of the said product. 2. We do not find any discussion as in what manner the wooden frames could be considered as part of air-conditioning machine. The Appellate Authority has considered them as part of the frames. 3. On going through the impugned Order-in-Appeal rea....