2006 (1) TMI 360

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....r the Appellant. Shri Pramod Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The application for waiver of pre-deposit of duty of Rs. 1,65,46,146/- and penalty of equal amount confirmed against the applicants herein on clearances during the period 1-1-2002 to 31-5-2004 arises out of the order of the Commissioner of Central Excise, Vapi. Duty demand has b....

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....conditioner but only of parts thereof - Evaporator (cooling) coil, Condensor coil, motor, fan or blower for circulating the air, compressor, and capillary line (expansion valve). We find further that the Adjudicating Authority in para 17 of the impugned order has held that the assessee was clearing all major parts having essential characteristics of an Air conditioning machine (except minor parts)....