2009 (2) TMI 165

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.... Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- A short question required to be decided in the present appeal is as to whether the cooling coils and condensing coils of air-conditioners are required to be considered as parts of air-conditioners, so as to be entitled to the benefit of Notification No. 22/2000-CE dated 6-3-2000. Lower authorities have he]d that such goods....

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....rporation v. C.C. Delhi reported in 1994 (69) E.L.T. 150 (Tribunal) was taken note of. It was, inter alia held in the said judgment that the components which are required for completion of one refrigeration cycle have to be considered as essential parts. Appeal against the above decision was dismissed by the Apex Court as reported in 1994 (70) E.L.T. A1100. Accordingly, Board clarified in the said....