ORDER
Gowri Shankar, Member (T)
1. In the order impugned in the appeal, the Commissioner (Appeals) has held that the benefit of the exemption contained in Notification 175/86 would be applicable to the Centrifugal booster fans manufactured by the respondent and dismissed the department’s appeal against the order of the Assistant Commissioner holding the contrary.
2. The reason advanced by the Commissioner (Appeals), that in an earlier order he held that the goods were classifiable in Heading 8414.80 of the tariff and therefore would be entitled to the benefit of the notification, since this heading figures in the schedule to the notification unlike Heading 84.15, is not ques-tioned by the department’s appeal. It is not alleged that that order has been set aside. In any event, the classification of the goods which ultimately form part of the airconditioners when presented separately has to be decided on merits. We do not find any ground to interfere.
3. Appeal dismissed.