2001 (8) TMI 359

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....t. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 17.34 lakhs approx. and a penalty of equal amount under Section 11AC of the Act. 2. The duty has been demanded, and penalty imposed, on the finding that solenoid valves manufactured by the applicant were not entitled to the benefit of Notifica....

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....- conditioning or refrigerating appliances or machinery.... Prima facie, therefore, sub-heading 10, which is specific for valves for such application, would apply. Reliance by the Counsel for the applicant upon a circular dated 25-9-1986 of the Board giving guidelines of the classification of various components of air-conditioning and refrigerating machinery is not of any help. While he relies upo....

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....ntion is that its case is squarely supported at this stage by the decision of the Tribunal in CCE v. Turnbull Control Systems (I) Ltd. - 2001 (127) E.L.T. 472 holding that the use of a company's name is not a same as the brand name referred to in Notification 175/86. The definition of the term 'brand name' or 'trade name' in Notification 175/86 is identical to the description contained in the noti....