ORDER

This appeal, by the assessee, arises from the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal at New Delhi (for short, the Tribunal) in Final Order No.E/195/95-81, dated March 31, 1995.

2. The appellant-assessee is a manufacturer of car air-conditioning kits. It classified the said goods under item No.5 of Heading 8415 of the Schedule to the Central Excise Tariff Act, 1985 (for short, the Act) for the  purpose of availing the benefit of exemption of Notification No.166/86-CE, dated March 1, 1986 (as amended from time to time). Though the appellant sought to contend that it was only manufacturing parts of the air-conditioning kit and, therefore, the kit cannot be treated as an air-conditioner, the Assistant Collector did treat the same as air-conditioning system falling under item No.3 of Heading 8415 of the Notification. That order is said to be the subject matter of an appeal. Be that as it may, on March 20, 1990, a new Entry, item No.8, was added to the table of the Notification, which reads thus:

Sl. Heading Description of Rate Conditions No. No. or goods