TaxTMI 
TaxTMI 
2016 (7) TMI 1123
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....TTA indoor unit capacity 2.0 ton (R410A gas) imported by the appellant shall be classifiable under 8415 83 10 as against the classification under CTH 8415 10 00 sought by the assessee. 2. Learned adjudicating authority while holding as above had examined the goods as presented by the appellant and considering the scheme of the Tariff entry held that the specific entry excludes the general entry by virtue of the tonnage capacity prescribed by the specified entry as against the general entry not specifying such tonnage, goods imported by appellant subscribed to CTH 84158310. He has understood what was the HSN Entry and was of the opinion that the ductless split air-conditioner with reversible heat pumps cannot be classified under CTH 8415 ....
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....ly. The split system air-conditioners imported are ductless and utilize a separate evaporator for each area to be air-conditioned. This comprises of an external unit and an internal unit called evaporator and condenser. 5.1 Before tribunal, appellant submitted that the drawing submitted at page 31 of the paper book is a plain and normal indoor unit satisfying the technical requirement of CTH 8415 10 10. Its different units are as per page 32 of the paper book. Appellant invited attention to page 34 of the paper book stating that the CTH 8415 83 deals with heat pump indoor unit which is contended by Revenue as had been imported by the appellant. 5.2 Strangely none of these documents were before the adjudicating authority for examining ....
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....lassification thereof. Appellant also argued that in common parlance when an air-conditioner is window or split specifically covered by a Tariff entry, it should not be mis-classified under another entry for any other reason. The CTH 8415 10 10 having dealt split system specifically that goes out of the ambit of CTH 8415 83 10. 7. Revenue on the other hand says that the above two entries are mutually exclusive and one does not overlap the other. The goods covered by CTH 8415 10 10 are non-specified split system. This non-specification is distinguished by capacity of the air-conditioner. The entry CTH 8415 83 distinguishes a split air-conditioner by its specified capacity from another for its own mechanism, character and nature. Therefore....
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....d submit either to their parentage or orphanage. Chapter 84 of the Tariff Act deals with the nuclear reactor, boilers, machinery and mechanical appliances. The Tariff item 8415 deals with the heading air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. The said Tariff item is reproduced below for appreciation of its coverage of different types of goods:- 8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8415 10 - Window or wall t....
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....ow or wall types, self-contained or split system, the second class of goods is dealt by Tariff Heading 8415 20 and that is of a kind used for person in motor vehicles the third category is under CTH 841581 specifying the goods as Incorporating a refrigerating unit and a valve for several of the cooling or heat cycle (reversible heat pumps) under other category. The fourth category comes under the CTH 841582 dealing with other, incorporating a refrigerating unit. The fifth category is the goods Not incorporating a refrigerating unit comes under CTH841583. This category has two classifications viz. split air-conditioner two tonnes and aboveunder CTH84158310, and the other under CTH 84158390. The last category of sub-classification belonging t....
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....terpretative Rule. But when there is a specific entry that excludes a general entry. This has been held by the Apex Court in the case of Moorco (India) Ltd. Collector of Customs, Madras 1994 (74) ELT 5 (SC). It is common sense that no air-conditioner trader shall sell a two ton capacity split air-conditioner to a buyer who does not pay for the same. So also a buyer of split air-conditioner goes to a seller with clear description of tonnage capacity. Price of air-conditioners according to their capacity differs. They also differ by their technicalities of manufacture and utility and quite distinct from each other. A small capacity air-conditioner shall not serve the purpose of a higher capacity air-conditioner because room size where install....