Aggrieved by the orders passed by the Tribunal, the Department has filed the present appeals.
The classification list was accepted by the Department.
3914 of 2001, 8418 8419 of 2001, 4715 4717 of 2002 and 2898 of 2005 by a companymon order as the point involved in all these appeals is the same.
4715 4717 of 2002 A. No.
Commissioner of Central Excise, Central Excise Commissionarate, Delhi III, issued a show cause numberice dated 3.8.1999 to the respondent requiring them to state their case, vis a vis, the departments proposal to classify their product chiller under Chapter Heading 84.15 instead of Chapter Heading 84.18 on the grounds mentioned therein.
Being aggrieved by the orders passed by the authority in original, respondent filed appeal before the Central Excise and Gold Control Appellate Tribunal for short the Tribunal .
With A. Nos.
The point which calls for companysideration is as to Whether the chillers manufactured by M s. Carrier Aircon Limited respondent herein are classifiable under Chapter Heading 84.18 of the Schedule to the Central Tariff Act for short the Act as claimed by them or under Chapter Heading 84.15 as companytended by the Revenue?
8418 8419 of 2001 A. Nos.
M s. Carrier Aircon Limited respondent herein is engaged in the manufacture of chillers besides other goods i.e. room air conditioners, air handling units, gas companypressors, radiators for central heating and parts of aforesaid goods.
Facts are taken from Civil Appeal No.3914 of 2001.
2898 of 2005 BHAN, J. This judgment shall dispose off Civil Appeal Nos.
