TaxTMI 
TaxTMI 
2000 (3) TMI 462
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.... by the Commissioner or under Tariff Item 68 of the erstwhile Central Excise Tariff, as claimed by the Appellants. 2. Shri Swaminathan, Learned Consultant, submitted that the Appellants manufacture casing for Air Handling Unit (AHU) of different sizes/specification/characters from their own raw materials as well as from the raw materials supplied by their customers on jobs work basis. The Commissioner, under the impugned Order, held that cabinet is one of the specified part of air conditioning plant under Notification No. 80/62-C.E. and the casing manufactured by them is the Cabinet and as such chargeable to duty under Item 29-A of the Tariff. He, further, submitted that the AHU does not at any point of time, use any refrigerant gas....
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....eir ordinary sense. When the matter is examined on this touch-stone, while the appellants have filed affidavits of persons dealing with the article in question, the Department has not placed any material on record to controvert these affidavits in spite of sufficient time having been granted for the purpose. Added to this in BTN which has considerable persuasive value, we find that there is no mention of Cabinet as a part of airconditioners. For the purposes of these appeals, it would therefore, have to be held that the Department has failed to prove that the article in question in commercial or trade parlance is a cabinet". 3. The learned Consultant submitted that the appeal filed by Collector against this decision was dismissed as....
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....anding of the term cabinet is very clear and categorical and there is no room to suggest that the casing of AHU is known as cabinet. He also referred to the Affidavit of Shri N.C. Gupta, in which it is mentioned that A.H.U. do not have their own source of cooling or heating which is available in air conditioner or in a refrigerator and that no part of Air Handling Unit is known as a Cabinet in Trade and Industry. 4. He also submitted that the entire demand for the period from 1983-84 to 1985-86 is hit by time limit as the notice was issued on 26-2-1988; that the officers visited their unit on 10-9-1980 and 15-10-1980 and made an endorsement that the Appellants were not manufacturing any of the items falling under Item 29A(3); that d....
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....s a circular issued by All India Air Conditioning & Refrigeration Association, New Delhi and the views expressed therein were the views of the Association and not of the Department. The learned DR reiterated the findings of the learned Commissioner both on classification and limitation. 6. We have considered the submissions of both the sides. Tariff Item 29 A of the erstwhile Central Excise Tariff reads as under - "29 A. Refrigerating and Air-conditioning appliances and machinery, all sorts, and parts thereof - (1) Refrigerators and other refrigerating appliances, which are oridinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabine....