https://www.taxtmi.com/caselaws?id=166876 Site-fabricated milk-cooling arrangements made at the appellants' premises, including a wooden cabinet and cooling coils, were held not to fall within the excise entry for parts of refrigeration or air-conditioning machinery. The Tribunal applied the principle that a non-standard, site-made contrivance built for own use and not ordinarily marketable as a ready assembled unit is not treated as a dutiable assembled article merely because it performs a cooling function. On that basis, the excise demand, confiscation, penalty and consequential levy were not sustainable. en-us Wed, 25 Jan 1984 00:00:00 +0530 Tue, 11 Nov 2014 11:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166876 Site-fabricated milk-cooling arrangements made at the appellants' premises, including a wooden cabinet and cooling coils, were held not to fall within the excise entry for parts of refrigeration or air-conditioning machinery. The Tribunal applied the principle that a non-standard, site-made contrivance built for own use and not ordinarily marketable as a ready assembled unit is not treated as a dutiable assembled article merely because it performs a cooling function. On that basis, the excise demand, confiscation, penalty and consequential levy were not sustainable. Case-Laws Central Excise Wed, 25 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166876