2003 (3) TMI 442

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....ssuing guidelines for classification of various parts and accessories of refrigerator and air-conditioning machinery and appliances. In the said circular, classification for plastic grills was indicated under Chapter 39. Subsequently, another circular was issued in the year 1988 (incorporated in Trade Notice 69/1988, dated 6-5-1988 issued by C.C.E. Bombay-I) advising classification of certain refrigerator parts under Chapter 84. However, this circular did not revise classification for parts of Air-conditioners such as plastic grills. Subsequently, the Board in its Circular No. 121/32/95-CX, dated 2-5-1995 referred to its earlier Circular of 25-9-1986 and advised that plastic grills used in Air-conditioners would be more appropriately classi....

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.... Pacific Industries - Order Nos. 1302-1303/1999-B, dated 22-11-1999 rejecting the Revenue claim for classification of steel frame for Air-conditioners under Heading 8415 on the basis of the same Circular of the Board of 1986. Shri Sahasrabudhe also refers to a similar decision relating to classification of Aluminium grill for Air-conditioners in the case of Airgrill Industries v. C.C.E., Bangalore - 2001 (132) E.L.T. 646, the Department's appeal against which has been dismissed by the Supreme Court after condoning the delay in filing appeal vide 2002 (141) E..L.T. A90 (S.C.). 5. Shri M.H. Sheikh, learned J.D.R. appearing for the Department argues at length that the period of demand is from April 1989 to March 1992 and that the Juris....

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....sponsible for the irregularities and being directly concerned for all activities of production and clearance, is liable for penal action under Rule 209A. 7. After hearing rival submissions and perusal of case records, we find that as far as plastic grills for Air-conditioners are concerned, the Board had clarified that the same was to be classified under Chapter 39 under its Circular dated 25-9-1985. Subsequently, Circular of 1988 revised the classification for some of the refrigerator parts from Chapter 39 to Chapter 84. Though this circular mentioned plastic grills for Air-conditioners in the subject as well as in Para 2, the same did not find any mention in actual clarification in Para 3. Only on 2-5-1995, the Board issued a subs....