https://www.taxtmi.com/caselaws?id=72133 Coils and cabinets cleared with water coolers were treated as not classifiable as parts of refrigerating or air-conditioning appliances under Tariff Item 29-A(iii) because they lacked a compressor or condenser and did not themselves provide an inbuilt refrigerating arrangement. Their cooling function depended on connection with the customer's chilling plant, so mere use in a water-cooling setup was insufficient for excisability. The distinction between water coils and cooling coils was treated as material, and only coils forming part of an integrated refrigerating system were considered dutiable under the entry. On that basis, the duty demand and penalty could not survive. en-us Mon, 11 Mar 1985 00:00:00 +0530 Thu, 12 May 2011 14:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72133 Coils and cabinets cleared with water coolers were treated as not classifiable as parts of refrigerating or air-conditioning appliances under Tariff Item 29-A(iii) because they lacked a compressor or condenser and did not themselves provide an inbuilt refrigerating arrangement. Their cooling function depended on connection with the customer's chilling plant, so mere use in a water-cooling setup was insufficient for excisability. The distinction between water coils and cooling coils was treated as material, and only coils forming part of an integrated refrigerating system were considered dutiable under the entry. On that basis, the duty demand and penalty could not survive. Case-Laws Central Excise Mon, 11 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72133