TaxTMI 
TaxTMI 
1997 (12) TMI 410
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....t" and that "The factory tested CHILLPAC is offered with novel features on par with home appliances in terms of design, smooth & noiseless function yet guaranteeing efficient performance and continuous 24 hours operation. CHILLPAC can supply chilled water upto 5 degree C." 2.  The appellants claim the assessment of the same under tariff Heading 84.19 with benefit of Notification 175/86. The ld. lower authority, however has held the goods to be assessable under tariff Heading 84.18 and which heading stands precluded from the purview of Notification 175/86. The ld. lower authority's findings in this regard are as under : "32.0.   On the other hand, noticee broadly questions the excisability of Chillpac and package A.C. and the....
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....98, dated 25-9-1992 were chilling plants assembled in full condition and cooling towers. This statement of Sri Kamaraj has not been retracted upon or assailed with evidence till date. 35.2.   Also the SCN indicates that M/s. Polytoug Tubes Ltd., and M/s. Peacock Polymers P. Ltd., who had bought the chilling plant from the noticee company, had deposed that they bought 'Chillpac' in assembled condition after fabrication and testing at the manufacturing premises. The noticee has not chosen to specifically dispute this with evidence. Finally a reference to their product literature indicates that Chillpac is "The Ultimate Peace" and "Unique, Compact Water Chilling Plant" (emphasis supplied) and that "The factory tested Chillpac is offere....
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....es (in the region of 0o C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g., ammonia, halogenated hydrocarbons), of volatile liquids or, in the case of certain marine types of water." 5.  He pleaded that the temperature of water chilled achieved in the appellants unit is only upto 5 oC and nowhere near zero. He has pleaded the chilled water is used for bringing about the change in temperature of the materials when the Chillpac unit is connected to the plant which the material is processed. He has therefore pleaded the item for reason of functions performed falls more appropriately under the Heading 84.19 which covers the equipments for treatment of materials. 6.&e....
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....the marine type there is no compressor and condenser in the refrigerant (water or brine) circuit, but the evaporation is induced by a vacuum produced by an ejector pump working with a steam condenser. The latter condenses and disposes of the vapours produced, which are not returned to the system." 9.  The items as per HSN covered under Heading 84.18 are such as produce temperature in the region of near zero. We had enquired from the ld. Advocate regarding the capability of the equipment to produce low temperature and he clarified after consulting his client that with the help of a cut out the temperature generated was kept at 5 oC. It is seen that the unit has the capability to produce lower temperature but by the help of a thermost....