Ruling: Air-cooling plant not ready assembled unit under Tariff Item 29A(2)

The Appellate Collector Central Excise, New Delhi ruled in favor of the appellant, determining that the air-cooling plant did not qualify as a ready assembled unit under Tariff Item 29A(2) as it was not an evaporative type cooler due to the absence of filter pads. The appeal was allowed, and the Superintendent's decision was overturned.

---

---

The Appellate Collector Central Excise, New Delhi ruled in favor of the appellant, stating that the air-cooling plant was not a ready assembled unit and did not fall under Tariff Item 29A(2). The unit was not an evaporative type cooler as it lacked filter pads. The appeal was accepted, and the Superintendent's order was set aside. (Case Citation: 1979 (3) TMI 199)

---