2000 (10) TMI 85

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....wri Shankar, Member (T)]. - We are concerned in this appeal with the eligibility of parts of air-conditioners manufactured by the appellant, to the benefit of entry 11 of the Table to Notification 56/95. This entry exempts from duty beyond 30%, parts and accessories of refrigerating and air-conditioning appliances and machinery, other than parts and accessories of car air-conditioners, which fall ....

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..... The Assistant Commissioner has relied upon a clarification issued by the Board in support of his view that indoor unit is not a part of a refrigerating machine. This clarification, contained in Circular No. 231/65/96 CX, dated 12-7-1996 concludes that parts of air-conditioning machines are different from a unit of a split air-conditioner and explains that a part has been defined in the Import an....

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....minology. The definition in the Import/Export policy cited in that circular is in fact the reproduction of the definition of the term "part" in the McGraw Hill Dictionary of Science and Technology. This however, is not the common understanding of the term "part" or the understanding contained in the Explanatory Notes of the Harmonised System of Nomenclature upon which the tariff is based. A carbur....

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....4.18, 84.19, 8476.91, 8481.10, 8481.91, 8536.10, 9032.11 and 9032.91. Heading 8476.91, includes parts of automatic goods vending machines, incorporating refrigerating devices; heading 8481.10 includes expansion valves and solenoid valves for refrigerating and air-conditioning appliances and machines; heading 8536.10 includes overload protection or thermal relays; heading 9032.11 covers thermostats....