Per Harish Chander : M/s. American Refrigerator Company Limited has filed the above captioned two appeals being aggrieved from the order passed by the Collector of Central Excise (Appeals), Calcutta. The appeal No. 1919/85-BI pertains to classification and appeal No. 1994/85-B1 pertains to refund which is likely to accrue to the appellant if the classification dispute is decided in his favour. Shri Ganesh. learned Advocate pleaded that since the issue involved is common and as such both appeals may be taken up together and Shri K.K. Jha. learned SDR also stated the same. Accordingly, we proceeded to dispose of both the appeals by this common order. Shri Ganesh. learned Advocate who has appeared on behalf of the appellant pleaded that the issue involved in these matters is the classification of Dx coils, condenser coils, shell and tube condenser, chillers, ice accumulating coils of different sizes etc. which are not used in the ready assembled units of ACMR as are covered by sub item (1) and (2) of item 29A of the first schedule to the Central Excises and Salt Act, 1944. These coils are manufactured by the appellant for supplying it to its customers for use in the plant of Cent