Excise Duty Classification: Cooling Coils in Cold Storage Unit, Penalty Waived

The Government of India determined that pipes in a cold storage unit are classified as "cooling coils" for excise duty purposes. While the duty was upheld, the penalty was waived due to the lack of intent to evade payment. The revision application was dismissed. (Central Government GOVERNMENT OF INDIA, 1979 (1) TMI 108)

---

---

The Government of India considered the petitioners' arguments in a Revision Case regarding the classification of pipes in a cold storage unit as "cooling coils" for excise duty. The Government concluded that the pipes are indeed "cooling coils" and leviable to duty. However, the penalty was set aside due to no intention to evade payment. The revision application was rejected. (Central Government GOVERNMENT OF INDIA, 1979 (1) TMI 108)

---