1998 (5) TMI 148

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..... [Order per : P.C. Jain, Member (T)]. - Following items are in dispute in so far as their classification in the Central Excise Tariff Act is concerned. Their classification is made by the Revenue and as claimed by the assessees are shown against each of these items :- Sl. No Item Heading (Assessee) Heading (By Asstt. Collr.) (1) (2) (3) (4) 1. Rain Protection H....

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.... treated as part of air handling unit. Therefore the classification has been made under Tariff Heading 8419.00 and so on. 3. As against the above, the appellants have urged that the manufactured parts/components are of prevention of pollution system/plant or Air filter system/plant falling under sub-heading 8421.00, manufactured under the Industrial Licence for such purpose issued by Minis....

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....er purpose as well as in any other plant/system. He therefore submits that the Diffuser cannot be classifiable as part of air conditioning system/machines being made of iron and steel. They will fall under Tariff Heading 73.08. Similar reasoning, he submits apply to other items as taken by the lower authorities. 5. We have carefully considered the pleas advanced by both the sides. We obser....

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....ine they are capable of being used. The Revenue's case is therefore without evidence, but as we have stated above the Revenue has also not verified the contention of the appellant as claimed in their classification list. We therefore direct the lower authorities to verify the end-use as stipulated by the appellants in their classification list in respect of the disputed items. If they are satisfie....