2000 (9) TMI 350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri S. Murugan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants have filed the present appeal against the order of the Collector (Appeals) who by his impugned order held that Ammonia Condenser used by them in chilling of water is not eligible for the benefit of Notification No. 155/86 dated 1-3-1986 as it is excluded by the heading of the goods under descript....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd after considering their submissions we find that : (a) The Tribunal in the case of Collector of Central Excise, Mumbai v. Pan Asia Corporation, as reported in 1999 (107) E.L.T. 306 have held as under : "We observe that a distinction is to be made between Tariff Headings 84.18 and 84.19. Cooling is no doubt affected by machineries and appliances falling under Tariff Heading 84.18. But the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion No. 155/86. (b) We find force in the arguments of the learned Consultant that the Collector (Appeals) has relied upon the following findings "Since Ammonia Condenser in the present case does not perform cooling function by thermodynamic process............", which was not the subject matter of the show cause notice issued to the appellants, and therefore, the Collector (Appeals) has traver....