2005 (8) TMI 418

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....for the Appellant. Shri R.S. Dinkar, Advocate, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides and perused the case records, cited case laws and written submissions. In these three appeals filed by Revenue, the dispute relates to availability of small scale exemption to the impugned goods which are ventilation fans and filters. These goods were reclassified ....

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....as lost sight of the fact that "refrigerating and air-conditioning appliances and machinery and parts and accessories thereof falling under Chapters 84, 85 or 90" are specifically excluded from the purview of the Notification No. 1/93. 4. We are of the view that such specific exclusion in the small scale exemption required the lower appellate authority to specifically consider whether or n....

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.... also submits four catalogues for the impugned goods. We find that these catalogues and related submissions have not been considered by the lower appellate authority as he has not dealt with the question as to whether the impugned goods are parts or accessories of air-conditioning machineries or not but has allowed the exemption merely on reclassification of the goods. 6. In view of our fi....