2001 (1) TMI 751

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri K.M. Patwari, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This appeal is against the order of Commissioner (Appeals) who confirmed the order of Assistant Collector proposing the classification list for parts of air-conditioners for evaporators and condensers for motor cars under 8415.00 as parts of Car-Air Conditioners, which were claimed under 84....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....classified under Heading 8415.00 as parts of air conditioner. The approval was granted on 16-7-92 by OIO FI/90/92 w.e.f 8-1-92 thereafter under 8415.00 and not under 8419, after hearing the appellants, Classification List No. 4/92, dated 2-3-92 and Price List 2/92, dated 28-4-92 were also filed which were approved with an endorsement as per order dated 16-7-92. (b)     The p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oning kit. CL No. 1/92 covers only three specific items of an air conditioning machinery such as compressors, evaporators and air conditioners......" Therefore, we can conclude that the entity under classification is not 'auto air conditioning kit' but certain other items which would fall under 8419.00. (d)     The matter, therefore, is required to be remanded back to the or....