2004 (9) TMI 252

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....ents claimed classification of vapour absorption unit in their classification list dated 22-12-1992 and 12-8-1993, seeking benefit of exemption under Notification No. 155/86 dated 1-3-1986 on the ground that their product is a heat pump. The Assistant Commissioner denied the exemption claimed, on the ground that the product is not a heat pump but is classifiable under chapter Heading 8415 a heading meant for air-conditioning equipment. The Commissioner in appeal held that the goods are classifiable under 8418 for the following reasons. "Commissioner (Appeals) has held that the product literature does not show any attachment of motor driven fan or elements capable of regulating temp. or humidity which are essential of air-conditioning mac....

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....ry note and since there is no specific mention of "Lithium Bromide solution as absorbent" (the appellants product is described to be so) in chapter Heading 8418 of CETA the product goes out of this heading and falls under 8415. 4. Heard both sides. 5. A heat pump is provided with a generator, condenser and evaporator. The respondents' product known as vapour absorption heat pumps (VAM) in capable of producing chilled water as well as hot. This capacity is one of the distinct characteristics of a heat pump. A buyer therefore can use the chilled water from the machine for industrial process chilling application or if the need arises can use the hot water for heating purposes. Both the uses are possible in a heat pump. The respondents' p....