2008 (9) TMI 383

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....This following question has been referred to this Court by the learned Tribunal for its opinion :- "Was the Tribunal justified in ignoring the fact that the humidification plant falling under chapter heading 84.15.00 of the schedule to Central Excise Tariff Act, 1985 was specifically excluded from the definition of the capital goods under Rule 57Q of the Central Excise Rules, 1944 (as applicabl....

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....ting and air-conditioning appliances and machinery, heading or sub-heading Nos. 84.15, 84.18, 8422.10, 84,24, 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.73, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and air conditioning appliances and machinery);" 4. It is contended by Shri Sandeep Sharma, learned Assistant So....

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....emperature can be controlled but humidity cannot be separately regulated. Both types of air-conditioning plants are covered under sub-head 84.15. However, it is apparent that a humidification plant does not fall under this sub-heading. In a humidification plant there is no control of temperature and only the humidity is controlled. The essence of an air-conditioning plant is that the temperature i....