2005 (5) TMI 161

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....er (J) (Oral)]. - This appeal arises from Order-in-Original No. 2/2005, dated 27-1-2005 rejecting the prayer of the assessee to classify the item "ducts" manufactured out of "G.I. Sheets" (Galvanised Iron Sheets) which were assimilated into Heat Ventilation and Air-conditioning Systems (HVAC). The Commissioner has classified the item as "Hollow Profiles" classifiable under sub-heading 7304.10. The....

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....e further refers to the judgment of the Tribunal in the case of CCE v. Batlibai, 2002 (142) E.L.T. 374 (Tri.-Chennai) wherein ducts of 6-8 feet are held to be classifiable under Heading 73.08 (now 7308.50) of the CETA and eligible for the benefit of Notification No. 61/90-C.E., dated 20-3-90. 3. We have heard ld. SDR who reiterates the findings of the ld. Commissioner. 4. On a careful consid....