2005 (2) TMI 607

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....nt. Shri Anil Balani, 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 u....

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.... two separate tubes or baffle plates as described above. In this case the water in the tube is frozen by passing 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 dev....

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....ed as a heat exchanger with specific performance functions. The classification of the entity under Headings 8419.50 as heat exchangers as 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-conditi....