2008 (2) TMI 394

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....espondent is engaged in the manufacture of Window and Split Air-conditioners, air-conditioning kits and parts, water coolers and cooling cabinets, cooling units and parts, deep-freezer kits, etc. (b) The respondent initially availed the exemption under Notification No. 8/2000-C.E., dt. 1-3-2000 from the month of April till 7-8-2000 and cleared the goods of worth Rs. 50 lacs, at 'nil' rate of duty and then from 8-8-2000 to 12-9-2000 availed the exemption under Notification No. 9/2000-C.E., dt. 1-3-2000 and cleared the goods of worth Rs. 19,73,477/- on payment of the Central Excise duty @ 12.8% with CENVAT facilities, then shifted to get the benefits under Notification No. 47/2000 dt. 1-9-2000 effected the clearances of Rs. 27,09,625/- at ....

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....he claim of the party that the clearances effected by them as parts of air-conditioning machines cannot be considered as air-conditioners, set aside the demand of special excise duty amounting to Rs. 5,12,740/-. 5. Ld. DR submits that condensing units of air-conditioning machines ought to be classified as air-conditioning machines in terms of Rule 2A of the Interpretative Rules as held in the case of M/s. Universal Commercial Corpn.[1994 (69) E.L.T. 150 (Tri.)]. 6. We have carefully considered the submissions. The relevant portion of the findings of the Commissioner (Appeals) is reproduced below:- "The appellant are not contesting about Basic excise duty, which they debited voluntarily without waiting for any show cause notice and ....

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....tely regulated." From this description, it is clear that the subject goods cannot be classified under chapter heading 84.15 of the Central Excise Tariff Act, 1985- as air-conditioning machines, since these goods have been manufactured without the motor driven fan and without the elements for changing the temperature and humidity. The HSN under the chapter 84.15 also supports the case of the appellants. The statements of the buyers (namely Sh. Chiman K. Patel, Gokul Chand Purohit and Manish Desai) recorded in this regard on 7-6-2001 meant to prove that the goods purchased by them are air-conditioning machines (out door condensing unit) in terms of its identification and usage cannot have the overriding effect over the statute therefore....