https://www.taxtmi.com/caselaws?id=72385 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. en-us Fri, 11 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 11:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72385 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. Case-Laws Customs Fri, 11 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72385