S.D. Jha, Member (J)

1. The question for decision in these seven appeals and the Cross-objection filed by the Respondents is whether 'D.K. Coils, Condenser coils, shell and Tube Condenser, Chillers, Head Exchangers, heat inter-changers, I.C.C Accumulation coils of different sizes (hereinafter referred as goods) manufactured by the respondents are classifiable under Tariff Item No. 29-A(3) of the Central Excise Tariff or under T. I. No. 68 ibid and whether any part of the refund claimed by the Respondents is time-barred.

2. The respondents Company is inter alia engaged in the manufacture of goods described above since 1962. The goods were classified by the jurisdictional Assistant Collector of Central Excise under T.I. No. 29A(3) of the C.E.T. Later the respondents on the basis of some Court judgment applied for refund claiming that the goods were not classifiable under Item 29A(3) but under Item 68. The refunds claimed numbering seven related to period 1-7-1977 to 20-12-1980 and totalled in all to Rs. 22,32,785.84. The Assistant Collector of Central Excise, Calcutta by his order dated 10-3-1982 rejected all the claims for refund and held that the goods in question were classifia