2001 (1) TMI 409

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....i Rajeshwara Shastry, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The respondents manufac-ture oil/water cooling and chilling units which were classified by the respondents and the Commissioner (Appeals) under Heading No. 84.66 of the CET. This Classification was arrived at after obtaining and relying upon the expert opinion of Professor and Head Automobile E....

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....nction to control the temperature of liquid by cooling liquids, when they are used with other machines, efficiency is achieved by controlling the temperature of the machine. (c)  the function of the machines under clearance is only change in temperature and would be correctly classified under 84.19. (d)  they cannot be considered as essential accessories to other machines for class....

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....is an admitted fact. He further submits that chilling machines as certified by the Professor have no independent function of their own as machines. He submits that the classification under Chapter 84.66 has been arrived at, and is correct and relied upon the decision of CCE, Bangalore v. Hind High Vaccum Co. Pvt. Ltd., in 1999 (112) E.L.T. 233 (T) wherein the Hon'ble Tribunal has upheld that the c....

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....sor to be having cooling function as subsidiary function and also not to be independent machines to be excluded from Heading 8419 of CETA, 1985. (b) We have considered the submission in the appeal para 5, that the item is not an essential accessory. However in the same breath, the learned Commissioner in ground of appeal has submitted that the item in question "....as the same is used with othe....