2007 (9) TMI 29

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....t, 1944 against final order dated 5-11-2001 in appeal No. E/2777/2000, Bombay. 2. The question of law arising for consideration in this civil appeal is as follows. "Whether the hot air generator manufactured by the assessee is classifiable as "air heaters" under Heading 73.22 or under Heading 84.19 of Central Excise Tariff Act, 1985." 3. We quote herein below tariff item 73.22 as also 84.....

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....73.22 is not applicable in the present case as it refers to air heaters which has to consists of a combustion chamber; a hot exchanger, a motor driven fan or blower, and generally, an exhaust flue for burnt gases. According to the assessee in the present case the item in question does not have a heat exchanger and therefore the hot air generator manufactured by the assessee which is the item under....

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....3.22 are self-contained heaters, inter alia, consisting of a heat exchanger (tube assembly etc.) which transfers the heat given off by combustion gases passing through it. 5. There is no merit in these civil appeals. In our 'view entry 73.22 expressly covers air heaters. Assessee is the manufacturer of hot air generator. It is true that central excise tariff is essentially based on HSN explanat....