2002 (8) TMI 658

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....d supplied to the railways have to be treated along with Roof Mounted Package Unit (RMPU) as one item falling under Chapter Heading 8415 as air- conditioning machines. The appellant has also raised a contention on the ground of limitation. 2. The appellants are engaged in the manufacture of air conditioners and parts thereof falling under Heading 8415 and Electric Control Panels falling under Heading 8537 of CETA 1985. The appellants manufacture and supply RMP Unit of air-conditioners to Indian Railways on the basis of the specification given by Railway Designs and Standardisation Organisation (RDSO). ECPs are also manufactured on the basis of the specifications provided by RDSO. Appellants were paying duty on RMPU under Heading 841....

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....ing air-conditioned coaches by the Railways. ECPs along with many other items are also required for the completion of the air-conditioning of the railway coaches. ECP is mounted inside the railway coach. The RMPU and ECP are inter-connected after they are installed in the railway coach along with several other parts. It is therefore, contended that ECP cannot be treated as part of RMPU. The learned counsel further placed reliance on Circular No. 58/1/2002-CX., dated 15-1-2002 issued by the Central Board of Excise & Customs relating to excisability of plant and machinery inbuilt at site. Clause (5)(iii) of the above circular reads as follows :- "5(iii) - Refrigeration / Air-conditioning plants. - These are basically systems comprising of ....