1999 (3) TMI 131

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....venue filed an application for revision of said classification and extension of the benefit of the said Notification claiming that the said product is an "other refrigerating appliances and machinery" calling for rate of duty at 60% ad valorem. under Sl. No. 6 (iii) of the said notification. Lower appellate authority, however, has classified the product under Tariff Heading 84.19 and extended the benefit of Notification 155/86-C.E., dated 1-3-1986 chargeable to 15% ad valorem. rate of duty. Reasoning of the concerned Collector of Central Excise (Appeals) in arriving at the aforesaid decisions is as follows :- "It is observed that Heading 84.18 covers refrigerators, freezers and other refrigerating or freezing equipment. As per Indian Sta....

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....ich case the exemption under Notification No. 166/82-C.E. is not available for the said product. The product was therefore, held to fall under Heading 84.19 as goods other than refrigerating and air conditioning machinery and the order of the Assistant Collector approving the classification list with exemption Notification No.155/86, dated 1-3-1986 was confirmed. In the instant case , the product `Open Loop Water Cooler' has been approved under Heading 84.18 with duty at Nil rate under Notification No. 166/86, dated 1-3-1986. However, in view of the clear decision already taken by me, the product is rightly classifiable under Heading 84.19 and is chargeable to duty at 17% ad valorem under Notification No. 155/86, dated 1-3-1986 as amende....