TaxTMI 
TaxTMI 
1999 (1) TMI 162
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....utive (Secretarial) for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 153/89(B), dated 20-7-1989 upholding the contention of the assessee for classification of the item "Refrigeration System to cool the Chevron Baffle" (Accessories for vacuum coating unit Model 1526) under sub-heading 8485.90 of Central Excise Tariff Act as "Machine....
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.... coating unit classified under sub-heading 8479.00 and that it has no independent function of its own. In the technical note submitted by them, it had been explained that the cooling system is totally dedicated to the baffle and is designed with the purpose of direct expansion into the baffle wall; that it does not have any other use by itself other than for cooling of the Chevron Baffles. They ha....
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.... to vacuum chamber. It is contended that even though it is an optional accessory as claimed by the assessee when supplied separately, however, it has to be classified based on its independent functions and description as per the tariff. 4. The matter was argued by both the sides and heard in detail. 5. Learned DR forcibly argued the matter for classifying the item under 84.18 as a refr....
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.... its own unless it is connected to the main unit. The Commissioner has further examined the matter in detail and has perused the technical literature and arrived at the conclusion that the item does not have independent function of its own. Since it is connected to the main machinery and being a part, it is not specified any where specifically, it has been rightly classified under sub-heading 8485....