2002 (7) TMI 610

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....ufacture various parts of car air-conditioner for supplies to Honda Siel Cars India Ltd.; that the parts manufactured by them are supplied in two sub-assemblies called A/C sub-assembly frame and A/C sub-assembly engine; that Honda Siel procures the other parts of the car Air-Conditioner like heater assembly, heater valve, A/C control panel blower assembly, etc. from other manufacturers and fits the same along with the parts supplied by the Applicants in their vehicles; that they have classified the parts under Heading 84.15 of the First Schedule to the Central Excise Tariff Act and availed of exemption from payment of Special Excise duty under the Second Schedule in view of Notification No. 6/2000-Central Excise (Serial No. 212 A); that the....

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....pped with motor driven fan or blower. He also mentioned that the sub-assemblies have been classified under Heading 84.15 only by virtue of the application of Note 2 (b) to Section XVI of the Tariff; that thus if the items in question are not parts of air-conditioning machine, they cannot fall under Heading 84.15 at all and in that case no Special Excise Duty can be charged since what is charged to Special Excise Duty is only goods falling under Heading 84.15. The learned Counsel finally mentioned that Note 4 to Section XVI would apply only in a situation where the machine consists of various individual parts; that as such where only some parts and components of the whole machine are presented for assessment, Section Note 4 has no applicatio....