2000 (11) TMI 269

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....ment was of the view that the goods were really nothing other than as parts of air conditioners classifiable under Heading 8415.90 of the tariff at a rate of duty higher than that applicable to goods of Heading 8414.90. Investigations conducted by the Directorate of Revenue Intelligence led to issue of notice proposing classification of the goods as parts of air conditioners; their confiscation under clause (m) of Section 111 of the Act and penalty on the importer. After considering the cause shown and hearing the appellant the Collector passed the order impugned in this appeal. He has confirmed the classification of the goods other than the compressors under Heading 8450.90 and the compressors under Heading 8414.90; confiscated the goods w....

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....Mishra, Group Appraiser was required to be cross-examined to record that split invoices and bills of lading were issued by the importer. The Collector has justified the refusal to permit cross-examination of these persons on the ground that the question involved in this case are purely legal and because some of the persons concerned are controlling the firm. He further finds that these are only dilatory tactics to avoid a final decision. 4.It is not possible for us to agree that the questions involved are purely legal. What is, essentially, for consideration is whether the goods in question are classifiable as parts of air conditioners or parts of ventilating goods. Answering these questions it involves facts and law. Substantially the que....

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.... Here again, we emphasise between considering the certificate of the College of Engineering and accepting it as correct. We do not express any opinion on the correctness or otherwise of the contents of that certificate. All that we say is that it should not have been brushed aside without considering it. If the certificate contained nothing to support the appellant's case, or presented an incorrect opinion, it was open to the Collector to say so. 6.The advocate for the appellant has produced before us considerable technical material, which he says support his contention. He has quoted from the book Basic Refrigeration and Air Conditioning, Second Edition, published by Tata McGraw-Hill Publishing Company Limited, New Delhi; Air Quality Cont....