2000 (4) TMI 436

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....jja Ram, Member (T)]. - In this appeal filed by M/s. Dynamic Industries, the matter relates to the classification of the outer casing for air-conditioners. The Collector of Central Excise (Appeals) had held that they were parts of air-conditioners and were classifiable under Heading No. 84.15 of the Central Excises Tariff and as Heading No. 84.15 was excluded from the scope of small scale exempt....