2005 (2) TMI 607

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....lani, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue has filed this appeal and the brief facts of the case as given in this appeal are as follows : "On going to the literature, the goods have been found to have application primarily in air-conditioning only and thus it was classified in 8415.83 @40%+5% + CVD 30%. The goods appears to be under the restricted list....

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....assing pre-cooled glycol solution through the tubes submerged therein. As and when cooling is required the ice is melted by passing a warmer glycol solution. The cooling so achieved is then used to cool the air required for air-conditioning. The product under import is a thermal storage device to be used in air-conditioning and not as heat exchanger." 2. After hearing both sides and conside....

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....s declared by the appellants, the lower authorities orders have been arrived at after appreciating Board's instructions vide F. No. 172/30/89/CX-4 as also the rival contentions campaigned by Revenue i.e. 8415.83. The order relies upon the concept of an air-conditioning machine in terms of tariff description Heading 8415 to be one which contained (i) motor driven fan, (ii) elements for changing tem....