Tariff classification of cooling coils and condensers failed because the items were not ordinarily sold as ready assembled units.

Tariff Item No. 29-A(3) applied only to parts of refrigerating and air-conditioning appliances ordinarily sold or offered for sale as ready assembled units. Cooling coils and condensers installed by the petitioner were treated by the revenue as taxable because they performed a cooling function, but they did not possess the commercial character required by the tariff entry. As the installations were not ordinarily sold or offered for sale in ready assembled form, the entry did not apply and the central excise duty demand was unsustainable.

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Issues: Whether the cooling coils and condensers installed by the petitioner fell under Tariff Item No. 29-A(3) of the Central Excise Tariff and were liable to central excise duty.

Analysis: The item in question was treated by the revenue as refrigerating and air-conditioning appliances because it performed a cooling function. The controlling principle applied was that Tariff Item No. 29-A covered only those parts of refrigerating and air-conditioning appliances which were ordinarily sold or offered for sale as ready assembled units. Since the appliances subjected to duty were not ordinarily sold or offered for sale in that form, the tariff entry did not apply.

Conclusion: The demand of central excise duty was not sustainable and the petitioner succeeded on this issue.

Ratio Decidendi: A tariff entry for refrigerating and air-conditioning appliances applies only to parts ordinarily sold or offered for sale as ready assembled units, and not to installations lacking that character.

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