2005 (10) TMI 388

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.... None, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Classification of a product called 'sconce micro refrigerator' manufactured by the respondents herein arises for determination in this appeal. The adjudicating authority rejected the claim of the assessees for classification under Chapter Heading 84.18 claiming 20% ad valorem rate of duty and classified the item und....

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....that Heading 84.15 covers "Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity......." While Heading 84.18 covers "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other;......". The adjudicating authority has nowhere recorded that the item in question comprises a motor driven fan while the Commissioner (....