Water cooler casing not treated as a cabinet; tribunal followed settled trade parlance and manufacturing principles.

Housing or casing used in water coolers was held not classifiable or dutiable as a separate 'cabinet' because no distinct cabinet comes into existence in the manufacture of water coolers and the casing is not known as a cabinet in trade or commercial parlance. Relying on earlier decisions, the Tribunal set aside the impugned order and granted consequential relief to the assessee.

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Issues: Whether the housing or casing of water coolers was classifiable and dutiable as a 'cabinet'.

Analysis: The Tribunal noted that the question was already settled by earlier decisions, which had held that no separate cabinet comes into existence before the manufacture of water coolers and that such casing is not known as a cabinet in trade and commercial parlance.

Conclusion: The impugned order was set aside and the appeal was allowed, with consequential relief, in favour of the assessee.

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