- (1.) These civil appeals are filed by the Department under Section 35-L(b) of the Central Excise Act, 1944 against order passed by CEGAT dated 18.9.2001 in Final Order No.354- 356/2000-A, in Appeal Nos.E/1151 and 1192/2000-A, E/3402/2000-A whereby the Tribunal allowed the appeals filed by the assessee (respondents).
(2.) Assessee-M/s. Frick India Ltd., Faridabad, (M/s. FIL) manufactures air-conditioning and refrigerating machinery and appliances classifiable under Chapter 84 of the Central Excise Tariff Act, 1985.
(3.) Assessee cleared compressors falling under tariff sub- heading 8414.10. They also cleared to its buyers separately "fly wheel" under separate tariff sub-heading 8483.00, "safety valve" under separate tariff sub-heading 8481.80 and "filter" under separate tariff sub-heading 8421.00. Apart from the above three items, assessee supplied to its buyers bought-out items, namely, V. belt, motor, pulley, belt guard, gauge, gauge board, angle valve, M.S. male flange, C.A.F. Gasket, set of tools, bolts and nuts, etc.;