WESTERN HATCHERIES LTD. Vs. COMMISSIONER OF CUS. (APPEALS)

JUDGEMENT

(1.) Shri Naresh Thacker, learned Advocate for the appellants states that the issue involved in this appeal relates to the classification of the impugned goods described under the relevant Bill of Entry as "outback environment system for poultry shed in knock down condition". The appellants seek classification under subheading No. 8436.29 whereas the department has classified the impugned goods under sub -heading No. 8415.83. The Commissioner (Appeals) has upheld the classification done by the Additional Commissioner of the impugned goods under sub -heading No. 8415.83 as air -conditioning machinery without incorporating a refrigerating unit. The following reasoning has been adopted by the Additional Commissioner for classifying the product under sub -heading 8415.83 : -

(2.) Shri. M.P. Sendo, learned J.D.R. appearing for Revenue supports the orders of the lower authorities and states that the decision in the case of M/s. Thermax Ltd. is not applicable to the facts of the present case as the imported goods are different from the goods considered in that case.

(3.) We have gone through the Technical Literature relating to the impugned goods under input. The same reads as under : -"OEC System comprises of following items : -