2005 (2) TMI 346

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....l arises from OIA No. 444/2003-Cus., dated 29-12-2003. The issue pertains to classification of Aluminium Tube Fin Heat Exchanger under Tariff Heading 8419.50 under description Heat Exchange Units and Air Filters under Tariff Heading 8421.39 as claimed by the appellants and not as parts of refrigerating equipment as held by the lower authorities. 2. The learned Counsel submits that this very iss....

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....red to the judgment rendered in the case of Denso Kirloskar Industries Pvt. Ltd. v. CC, Chennai - 2003 (158) E.L.T. 187 (Tri. -Bang.) wherein the Heat Exchange Units have been held to be classifiable under 84.19 as per Note 2(a) to Section XVI of the Tariff. 3. The learned SDR reiterated the departmental view. 4. On a careful consideration, we find that the rulings relied by the Counsel with....