Broad tariff coverage for refrigerating appliances brought imported equipment within the countervailing duty entry.

Imported refrigeration equipment intended for use in an anodizing plant was treated as a complete refrigerating appliance on the basis of the manufacturer's catalogue and supplier's letter. Item 29A of the Central Excise Tariff Act, 1975 was applied broadly to cover refrigerating and air-conditioning appliances and machinery, including their parts and variants. On that construction, the unit fell within Item 29A(i) and was liable to countervailing duty, so the levy was upheld.

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Issues: Whether the imported refrigeration unit, brought for use in an anodizing plant, was classifiable under Item 29A(i) of the Central Excise Tariff Act, 1975 so as to attract countervailing duty.

Analysis: The imported unit was found, on the basis of the manufacturer's catalogue and supplier's letter, to be a complete refrigerating appliance, though intended for use in the anodizing plant. Item 29A of the Central Excise Tariff Act, 1975 was held to have a wide scope, covering refrigerating and air-conditioning appliances and machinery, including all sorts and parts thereof. On that basis, the unit was treated as falling within the tariff entry and liable to countervailing duty.

Conclusion: The levy of countervailing duty under Item 29A(i) was upheld and the challenge failed.

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