2012 (9) TMI 783

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....m group companies including M/s. Fijitsu General Asia Pvt. Ltd. in Thailand. 3. Two of the items regularly imported by the appellants as above are condenser assemblies and evaporator assemblies. These assemblies according to the appellants perform the function of heat exchanger and when these were imported, the appellants claimed assessment of these goods as heat exchangers for the purpose of classification under Customs Tariff Act, 1975. 4. In respect of two imports, when documents were filed for clearance of these items, the officers of SIIB functioning under the respondent took up for examination the documents relating to these items and it was alleged that the items imported namely condenser assembly and evaporator assembly ....

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....hines used for domestic purposes' under sub-heading 8415.90 of the Customs Tariff, chargeable to duty @ 35% BCD + 10% SCD + 16% CVD + 4% SAD and has ordered finalization of provisional assessment accordingly leading to the present appeal. 7. We find that the adjudicating Commissioner has dealt in detail with the arguments raised on behalf of the appellants seeking classification of the impugned goods as heat exchangers under Tariff Heading 8419.50 and after considering the scope of the disputed entries with reference to the relevant Section Notes and Explanatory Notes to the HSN has come to the conclusion that the impugned goods require classification under Heading 8415.90 rather than under Heading 8419.50 as claimed by the appellants....