Collector of Central Excise Vs. Volga Fabricators - Court Judgment

Excerpt:

.....conditioners. the air coolers are also known as desert coolers.2. we have heard ld. dr. the respondents were not present but they have sent the written submissions by which they have relied on the board's circular no. 27/90-cex, dated 18-7-1990 and also madurai collectorate trade notice no. 100/90, dated 22-8-1990 which has been published in 1990 (49) e.l.t. t93 by which the board has directed the classification of the impugned product under heading 84.79 as machines and appliances having individual functions not specified or included elsewhere in this chapter. we have perused the records and we have also seen the pamphlet pertaining to the product which is nothing but a desert cooler which is distinguishable from air conditioners both in its function as well as in its value. since board has ordered the classification of impugned goods under heading 84.79, the department cannot now turn back and claim the classification tinder alternative heading. in view of the board's circular having directed the classification under heading 84.79 which is binding on the authorities, we do not find any merits in this appeal and hence, the appeal is rejected.

Judgment:

1. This is a revenue appeal arising from order in Collector's Appeal dated 28-7-1989 by which he has held that the product namely 'evaporative air cooler and body thereof is classifiable under Tariff Heading 8479.00 which covers 'Machines and Mechanical appliances' having individual functions not specified or included elsewhere in this chapter as against the classification adopted by the Asstt. Collector under Heading 84.15 which covers 'Air conditioning machines'. In this regard ld. Collector has examined HSN Explanatory Notes at page 1163 to hold that the air cooler cannot be considered as Air Conditioners. The air coolers are also known as desert coolers.

2. We have heard ld. DR. The respondents were not present but they have sent the written submissions by which they have relied on the Board's Circular No. 27/90-CEX, dated 18-7-1990 and also Madurai Collectorate Trade Notice No. 100/90, dated 22-8-1990 which has been published in 1990 (49) E.L.T. T93 by which the Board has directed the classification of the impugned product under Heading 84.79 as machines and appliances having individual functions not specified or included elsewhere in this chapter. We have perused the records and we have also seen the pamphlet pertaining to the product which is nothing but a desert cooler which is distinguishable from air conditioners both in its function as well as in its value. Since Board has ordered the classification of impugned goods under Heading 84.79, the department cannot now turn back and claim the classification tinder alternative heading. In view of the Board's circular having directed the classification under Heading 84.79 which is binding on the authorities, we do not find any merits in this appeal and hence, the appeal is rejected.