2000 (7) TMI 370

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....er with facility for blowing hot air. A hot blower was fitted in its cabinet. The Asstt. Collector of Central Excise, Delhi, who adjudicated the matter observed that the Weather Maker had got two functions - one to evaporate water and give cool air, and the other is to give warm air. It had a common blower for both the purposes. The adjudicating authority had held that the product had been designed as a cooler and its purpose of blowing hot air was only an additional function. In the Trade Parlance, it was known as a cooler and not convector. He classified the same as evaporative type of cooler. The Collector of Central Excise (Appeals) confirmed the view taken by the adjudicating authority observing that the additional facility of being us....

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.... Excise Tariff, other than evaporative type of coolers. In other words, the concessional rate of central excise duty of 15% Adv. was withdrawn from the evaporative type of coolers w.e.f. 1-3-1992. The applicable rate of duty under Heading No. 84.79 was 20% Adv. basic excise duty. Notification No. 73/89-C.E., dated 1-3-1989 was rescinded vide Notification No. 76/93-C.E., dated 28-2-1993. Under Notification No. 51/93-C.E., dated 28-2-1993 a reduced rate of duty of 10% Adv. was provided to all the goods falling under Heading No. 84.79 of the Tariff. 5. There is no dispute that the goods in question were classifiable under sub-heading No. 84.79 of the Tariff. The appellants had filed the classification list effective from 1-1-1993 class....

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.... their classification under the said Heading No. 84.79, and the dispute is only with regard to the applicability of exemption Notification No. 73/89-C.E., dated 1-3-1989 (as amended). For the purposes of Heading No. 84.79, according to the Harmonised Commodity Description and Coding System (HSN), the following are to be regarded as having individual functions :- "(A)      Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and indepndently of any other machine or appliance. Example: Air humidification and dehumidification are individual functions because they can be performed by appliances operating independently of any other machine or applianc....