2000 (10) TMI 811

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..... Shri R.D. Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Pranav Vikas (India) Ltd. is whether the benefit of Sl. No. 11 of the Notification No. 56/95-C.E., dated 16-3-95 is available to the 'aluminium skived tubes' manufactured by them. 2. Shri B.L. Narsimhan, learned Advocate, submitted that the alu....

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....r air-conditioner; that Commissioner (Appeals) has also rejected their appeal. He, further, submitted that Serial No. 11 of the Notification consists of two parts; that the first part covers "all sorts" of parts and accessories of refrigerating and air-conditioning appliances; that so long as the item satisfies the description given in Serial No. 11, it will be covered by the Notification, irrespe....

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....ers. The learned Advocate referred to the Appellants' invoices at Pages 48 and 48A and purchase order at P 51;. Alternatively, he mentioned that in any case benefit of Serial No. 11 of the Notification No. 56/95-C.E. can be derived only in respect of aluminium skived tubes supplied for being used as parts of car air-conditioner. Finally, he submitted that as the issue regarding the benefit of noti....

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....m had multifarious uses. 4. We have considered the submissions of both the sides. Serial No. 11 of Notification No. 56/95-C.E. specifically excludes parts and accessories of car air-conditioners including car air-conditioner kit. It is not in dispute that the impugned goods are used as parts of car air-conditioner. The learned SDR has rightly emphasized that no evidence/proof has been brou....