2004 (10) TMI 395

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate with V.N. Bilre, Advocate, for the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)] . -  The dispute pertains to the period March-April, 1992. During that period in appellant cleared compressors, condensers and evaporations individually. The Department contended that such clearances amounted to clearance of air-conditioners in unass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ether condensers and evaporator falls under Chapter Heading 84.19 or not and whether compressors fall under Chapter Heading 84.14 we can decide the dispute in this appeal. 4.  A car air-conditioner cannot be produced with just a condenser, evaporator and a compressor irrespective of the fact that such parts are essential for making a car air-conditioner. These three items have to be used a....