1980 (2) TMI 77

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....ers in their factory. The lower authorities classified, the goods under Tariff Item 68 Central Excise Tariff, It is the petitioners' contention that the goods should be classified under Tariff Item No. 29A, Central Excise Tariff, which item covers "Refrigerating and air-conditioning appliances and machinery, all sorts, and parts thereof". 2. A personal hearing was granted to the petitioners whe....

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....r catalogue can also be used in petroleum and chemical industries but so far they had not manufactured nor got orders for any type of driers which could find use outside the refrigeration industry. He stated that the filter driers manufactured by them were used only in refrigerating industry. 3. Shri Chaman Mahajan stated that the lower authorities have relied on some opinion given by the D.G.T....

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....the reply sent by them vide their letter dated 18-10-1978 where they had confirmed that the application of Pencil Line Filter Drier having silicagel and/or molecular sieve is in refrigerators and room conditioners only to arrest the moisture in the cooling line. 4. Government of India have carefully considered the written and oral submissions. Government agree that there are different types of ....