1999 (12) TMI 282

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.... Shri B.N. Banerjee, Company Representative, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these two appeals is whether condensers and cooling coils manufactured by M/s. Condens & Co. are classifiable under Heading 84.18 of the Schedule to the CETA as claimed by the Department or under Heading 84.19 as ordered by the Collector (Appeals). 2. Shr....

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.... He emphasised that the phrase for the treatment of materials under Heading 84.19 is very relevant, unless and until the machinery is for the treatment of materials by a process involving a change of temperature they are not classifiable under Heading 84.19. He also referred to the findings of the Assistant Collector which was made after making the enquiries from the customers of the respondents t....

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.... products in question would be classifiable under Heading 84.19 as the Board in the annexure A enclosed to the Circular specified parts and accessories of air-conditioining or refrigerating machinery which may be classifiable under 3 Headings viz. 84.15, 84.18 or 84.19. He, therefore, prays that the appeals filed by the Department may be allowed. 3. We have considered the submissions of both si....