2001 (4) TMI 151

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....th the appeals raise a common question of law and facts. Hence both are taken up together for disposal as per law. 2. The question in both the appeals is with regard to the classification of an imported item described as "Centrifugal Chiller". The Appellants claimed the classification under Chapter Heading 8418.69 of Customs Tariff Act and cleared the same. The department had not raised any obj....

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.... accepted by Revenue and the Commissioner did not also take into consideration the opinion given by the said Professor. However, ld. Commissioner has taken into consideration the opinion given by the Professor of I.I.T. Ld. Counsel submits that the professor of I.I.T. was not given an opportunity to be cross examined hence the evidence is not sustainable. He further, submits that the issue is full....

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....cation No. 59/87. He submits that in this case also the benefit of Notification had not been granted, therefore, in view of the Tribunal's decision, the appeals are required to be allowed. 3. On the other hand ld. DR submits that the function of the item is "refrigeration" and airconditioning machines are covered under heading 84.15. He contends that for the purpose of Heading 84.18 the Commiss....

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.... for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated" 84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other, heatpumps other than airconditioning machines of heading No. 84.15". 5. We also notice that in the case of Western Refrigeration Pvt. Ltd. v. CC, Bombay 1995 (77) E.L.T. 673 (....