ORDER
Lajja Ram, Member (T)
1. In this appeal filed by the Revenue, the only issue for our consideration is whether the product wooden frame for defusers were eligible for the benefit of exemption Notification No. 175/86-C.E., dated 1-3-1986 as amended. The Revenue had contended that the wooden frames for defusers were classifiable u/h No. 84.15 which covered the following:
“Air-conditioning machine comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.”
The Collector, C. Ex. (Appeals) had held that the goods in question were classifiable u/h No. 84.31 which covers the parts suitable for use solely or principally with the machinery of Heading Nos. 84.25 to 84.33. The goods were parts of the frame which were otherwise classifiable u/h No. 84.26 of the Tariff. In the grounds of appeal, the Revenue had contended as under :
The Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay, insofar as holding the product ‘WOODEN FRAMES FOR DEFUSERS’ as classifiable under Ch. 84.31 of CETA, 1985 (as parts of the cranes) S. No. 75 of Classification List No. 3/87-88 (Ex. A) and allowing exemption thereof under Notification No. 175/86, dated 1-3-1986, does not appear to be correct on the following grounds :-
‘WOODEN FRAMES FOR DEFUSERS’ appearing at S. No. 75 of C.L. No. 3/87-88 is a part and parcel of ‘Air-conditioning System’ which is rightly classifiable under heading No. 84.15 of CETA, 1985 as parts/accessories of the Air conditioning system.
By virtue of Clause 4(iv) of Annexure annexed to Notification No. 175/86, dated 1-3-1986 (as amended the Refrigerating and Air conditioning appliance, machinery and part/accessories thereof lie outside the purview of the said Notification. As such, the product under dispute being rightly classifiable under Ch. 84.15 of CETA, 1985 as parts/accessories of the Air conditioning system is not covered by the said exemption Notification.
In view of these grounds, the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay in respect of the product at Sr. No. 75 ‘Wooden Frames for defuser’ (C.L. No. 3/87-88) holding it to be parts of the cranes under Ch. 84.31 and allowing exemption in terms of Notification No. 175/86, dated 1-3-1986 (as amended) does not appear to be correct in law. CEGAT, is required to classify the same under Ch. 84.15 and disallow the exemption granted to the respondents, in respect of the said product.
2. We do not find any discussion as in what manner the wooden frames could be considered as part of air-conditioning machine. The Appellate Authority has considered them as part of the frames.
3. On going through the impugned Order-in-Appeal read with the grounds of appeal as extracted above, we do not find any material on record to differ with the view taken by the Collector, C. Ex. (Appeals), Bombay insofar as the wooden frames in question are concerned.
4. We are not concerned with the other goods which were the subject-matter of impugned Order-in-Appeal. The appeal filed by the Revenue is rejected.