2005 (10) TMI 325

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : P.G. Chacko, Member (J)]. - The dispute in this case relates to classification of "Cold bar" for the period July to September, 1995. The assessee (respondents) classified the item under Heading 84.19 and cleared the same by availing the benefit of concessional rate of duty under Notification No. 56/95-C.E., dated 16-3-95. The department objected to this and held ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. After examining the records and considering the submissions of the ld. SDR, we find that the goods in question consists of Compressor, Filter Drier, Cooling Table and Condensor. Freon gas is used as a coolant. The "cold bar" is used to provide coolness to green table, which is used for the manufacture of automotive tubes (final product). The "cold bar" works by absorbing atmospheric air....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes." Ld. Commissioner (Appeals) has chosen to classify the goods under Heading 84.19 on account of the fact that processes (such as condensing and cooling) involving change of temperature were involved in the functioning of the cold bar. Had the appellate authority applied its mind....