2021 (12) TMI 579

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... duty on the complete window air conditioner and complete split air conditioner. However, there was exemption from payment of special excise duty in respect of parts of air conditioner. The case of the department is that the goods which have been cleared by the appellant are having essential characteristic of complete air conditioner therefore, is liable to special excise duty whereas, the contention of the appellant is that the goods cleared by them are parts and does not have essential characteristic of air conditions and hence the special excise duty is not liable to be paid. 1.1 In the first round, the adjudicating authority had confirmed the demand vide Order-In-Original No.10-13/DEM/VAPI/2005 dated 30.08.2005 which was challenged b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of the impugned order. He also filed a parawise response to the point raised in appeal memo by the appellant and also relied upon the following judgments:- • HINDUSTAN LEVER LTD Vs. COLLECTOR OF CENTRAL EXCISE, BOMBAY- 1998 (103) E.L.T. 492 (Tribunal) • GIANI RAM FOAM INDUSTRIES vs. COMMISSIONER OF C.EX., DELHI-I- 2003 (152) E.L.T. 317 (Tribunal) • BIDAR SAHAKARI SAKKARE KARKHANE LTD. Vs. COMMR. OF C.EX., MANGALORE- 2008 (224) E.L.T. 90 (Tri.-Bang.) • FEDDERS LLOYD CORPORATION LTD. Vs. COMMISSIONER OF C.EX., MUMBAI- 2008 (221) E.L.T. 3 (S.C.) • FEDDERS LLOYD CORPORATION LTD. Vs. COMMISSIONER OF C.EX., MUMBAI-II- 2001 (135) E.L.T. 1331 (Tri.-Del.) 04. We have carefully con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant that whether the assemblies have contained all the six items mentioned in the board circular or otherwise which was claimed by the appellant therefore, the matter needs to be reconsidered only on the point that whether the goods cleared by the appellant contains all the six items mentioned in the board circular or otherwise. If it is found that if one or more items specified in the board circular is absent in the assembly supplied by the appellant, the same shall not be considered as complete air conditioner whereas, the goods shall be considered as parts of air conditioner accordingly, there shall not be any levy of special excise duty. 4.3 With this observation, we set aside the impugned order and remand the matter to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7 11,14,71,172,192,238,275,279,297,380,383 (EXPANSION VALVE 2 SHEET METAL KIT PARTS WITH CONDENSOR/SLIM TOWER/MULTI CONDENSING UNIT WITH SHEET METAL ETC. 01.03.2003 1. EVAPORATOR(COOLING) COIL 5. COMPRESSOR TO 2. CONDENSOR COIL 6. CAPILLARY LINE 31.10.2003 3. MOTOR (EXPANSION VALVE) 4. FAN OR BLOWER FOR CIRCULATING THE AIR 3 COIL SHEET WITH HEADER 01.03.2003 1. EVAPORATOR(COOLING) COIL 3. MOTOR TO 2. CONDENSOR COIL 31.10.2003 96911 401,437,449.,501,550,551,587,647,656,657 4,9,22,24,25,40,52,73,97,102,123,127,156 4. FAN OR BLOWER FOR CIRCULATING THE AIR 499515 180,194,211,225,230,265,267,271,274,286 5. COMPRESSOR 6. CAPILLARY LINE (EXPANSION VALVE) 295,308,330,354,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt 3 93 SEAGULL COOLING PVT.LTD. DADRA, SILVASSA SHOW-CAUSE NOTICES NO. SLV-V/SCN-SEAGULL/2003-04 DATE:- 19.08.2003 SR. CATEGORY OF CLEARENCE AS PERIOD COMPENENTS AS PER BOARD CIRCULAR NO.666/57/2002-CX. DATE:- 25.09.2002 ITEM 1 TO 6. NO. MENTION IN THE S.C. NOTICE USED NOT USED AMOUNT OF DUTY DEMAND. INVOICE NO. 1 OUTDOOR CONDENSING 01.09.2002 5. COMPRESSOR 1. EVAPORATOR(COOLING) COIL 1270,1274,1282.,1292,1293,1357 UNIT WITH COMPRESSOR TO 28.02.2003 2. CONDENSOR COIL 3. MOTOR 4. FAN OR BLOWER FOR CIRCULATING THE AIR 6. CAPILLARY LINE (EXPANSION VALVE) 3385891 1358,1359,1372,1373.,1379,1405 1406,1407,1408.,1409,1410,1436 1444,1445,1447.,1449.,1450,1482 1510....