Ready assembled unit requirement limits excise liability for ice cream coolers assembled only at the buyer's premises.

Entry 29A of the Central Excises and Salt Act, 1944 applies only to refrigerating and air-conditioning appliances ordinarily sold or offered for sale as ready assembled units. An ice cream combination cooler assembled at the buyer's premises from purchased components was not shown to be a finished marketable unit in that form. The materials indicated that essential parts were installed on site through carpentry and masonry work rather than simple fastening of prefabricated parts. On those facts, the article did not match the tariff description relied upon by the department, and Entry 29A was held inapplicable.

---

---

Issues: Whether an ice cream combination cooler assembled at the buyer's premises from purchased components was exigible under Entry 29A of Schedule I to the Central Excises and Salt Act, 1944 as a refrigerating appliance ordinarily sold or offered for sale as a ready assembled unit.

Analysis: Entry 29A applies only to refrigerating and air-conditioning appliances which are ordinarily sold or offered for sale as ready assembled units. The article in question was not shown to be a finished unit available in the market in that form. The materials showed that the essential parts were taken to the buyer's premises and assembled there by an installation process involving carpentry and masonry work, rather than by simple fastening of prefabricated parts. In an identical matter, the departmental appellate authority had also found that such a cooler was not ordinarily sold as a ready assembled unit, and there was no evidence to displace that conclusion. On the admitted facts, the article did not answer the tariff description relied upon by the department.

Conclusion: Entry 29A was not attracted and the impugned orders were invalid.

---