1999 (3) TMI 412

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....them an opportunity of hearing. It is also contended that before the Commissioner, they had produced enormous evidences which was also not looked into and the order has been passed and therefore, they are not in a position to meet the department's case. Therefore, they state they have a good case for seeking early hearing. In the accompanying Stay application they have also asked for stay of the operation of the order. 2. Both the applications were heard and on perusal of the record, we are satisfied that the appellants have made out a good case for early hearing of the appeal. Without passing any order on the Stay appeal, the Miscellaneous application for early hearing is considered and the appeal itself is taken up for hearing. ....

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....rked, Volume - I, Harper Collins Publishers India on Air conditioning System. He has also examined Explanatory Notes on H.S.N. under Chapter heading 84.15 and 84.18. The Assistant Commissioner has also referred to the Board's Circular F. No. 138/13/80-CX. 4, TN 60/80 dated 27-09-1990. He has also referred to the opinion expressed by I.I.T., Chennai. Besides, he has also referred to a similar import made by Dr. Reddy's Laboratory, Hyderabad by Bill of Entry No. 52103 s/14-09-1998 through M/s. Blue Star Ltd. and also examined technical write up provided therein. In view of these examinations, he has concluded that the item is required to be classified as part of Air-Conditioning Plant under Sub-Heading 8415.90. The appellants contested the vi....