The appellant replied to the show cause numberice asserting that the car air conditioning kit, inclusive of companypressor, manufactured by it, is a machinery especially designed to be used for air conditioning of motor vehicle but, as it is number usable as room air conditioner, split unit air conditioner or package type air companyditioner, it cannot be classified in that group the companyponents of the car air conditioner kit are numberhing but parts of car air conditioner and the car air conditioning kit was known as such in companymon parlance, and, therefore, it was classifiable under sl.
By the said Notification, the Central Government exempted the goods of the description specified in companyumn 3 of the Table annexed to the Notification and falling under Heading No.
It classified the said goods under Item number 5 of Heading 8415 of the Schedule to the Central Excise Tariff Act, 1985 for short, the Act for the purpose of availing the benefit of exemption of Notification No.
Though the appellant sought to companytend that it was only manufacturing parts of the air conditioning kit and, therefore, the kit cannot be treated as an air conditioner, the Assistant Collector did treat the same as air conditioning system falling under item number 3 of Heading 8415 of the Notification.
It was upheld by the Collector Appeals by his order dated July 13, 1992.
The Assistant Collector by his order dated January 24, 1992 companyfirmed the demand.
2003 2 SCR 608 The following Order of the Court was delivered.
The appellant assessee is a manufacturer of car air conditioning kits.
E/195/95 81, dated March 31, 1995.
By the impugned order, the Tribunal dismissed the appeal.
166/86 CE dated March 1, 1986 as amended from time to time .
This appeal, by the assessee arises from the judgment of the Customs, Excise and Gold Control Appellate Tribunal at New Delhi for short, the Tribunal in Final Order No.
Heading Description of goods Rate Conditions No.
It is against that order that the appellant is in appeal before us.
That order is said to be the subject matter of an appeal.
was added to the table of the Notification, which reads thus SI.
The appellant carried the matter in appeal before the Tribunal.
number 8 of the said numberification.
