2004 (9) TMI 505

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....e Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - After examining the records and hearing both sides, we find that these appeals themselves require to be finally disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The original authority had confirmed demands of duty on "Air Handling Unit" ....

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....fore us. 3. Heard both sides. Ld. Counsel for the appellants submits that they have a strong prima facie case on the strength of Board's Circular No. 666/57/2002-CX, dated 25-9-2002, wherein "fan or blower for circulating the air" was accepted as an essential element of Air-conditioning machine. Ld. Counsel submits that "fan or blower for circulating the air", otherwise called "Air Handlin....