Bhan, J. - (1.) The present appeals under Section 35L(b) of the Central Excise Act, 1944 (for short "the Act") have been filed by the assessee against the impugned final Order Nos. 242-244/2001-B dated 1st May, 2001 in appeal Nos. E/761-763/98-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal", rejecting the appeals filed by the appellant on merits and limitation.
(2.) The issue before the Tribunal was, whether the appellant was manufacturing split air-conditioners classifiable under Tariff Heading 84.15 of the Central Excise Tariff Act.
(3.) The appellant, Fedders Lloyd Corporation Ltd., cleared condensing units from their unit at Kalkaji, New Delhi to Mumbai, where the appellant purchased cooling units from local manufacturers fabricated on order with motors, etc., Supplied by the appellant. After carrying out certain tests for quality by filling gas, affixing the brand name Fedders Lloyd, the complete unit was cleared along with pipe kits, electrical cord, remote control, etc., to various customers from their warehouse/godown at Mumbai. The invoices were raised by the appellants Mumbai office for Supply of split air-conditioners.;