2016 (6) TMI 540

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....dent : Shri N.N. Prabhudesai, Supdt.(AR) ORDER PER: RAJU: The appellants were engaged in the manufacture of refrigerating appliances and air conditioner machinery and equipment during the period 01.11.1980 to 31.10.1981. During the manufacture of aforesaid items the appellant assembled impeller and rotary blades and used it as a sub-assembly for the air conditioners. The appellants were u....

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....mpugned goods have been held as classifiable under Item 33(2) CET. Government would, however, make it clear that this order is passed without prejudice to the Asst. Collector adjudging afresh the question of confirmation of the demand with reference to Item 33(3), Central Excise Tariff after the petitioners are given a proper opportunity of showing cause and also being heard is so desired against ....

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....rved as under:- "The classification of electric fans used in water coolers, bottle coolers, bottle coolers, deep freezers packaged air conditioners and fan coil units was finalised by the department by classifying them under the then tariff item no. 33(3)." 5. Similarly the Commissioner (Appeals) while confirming the demand observed as under:- "The lower authority by the same ....

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....hat the revisionary authority has finalised the assessment of the impugned goods as electric fan under Tariff Item 33(3). This observation in Order-in-Original as well Order-in-Appeal is incorrect as from the order of the Revisionary authority it is clear that the Revisionary authority had not classified the impugned goods under any heading but had left the issue regarding the classification open ....