https://www.taxtmi.com/caselaws?id=167269 Duty was not exigible under Item 29A(2) of the Central Excise Tariff on coolers assembled at consumers' premises from separately sold component parts, because the entry applied to air-conditioning appliances and coolers ordinarily sold or offered for sale as ready assembled units. Since the final assembly took place only at the consumers' premises, the finished goods did not fall within that description, and the duty demand on those 22 coolers was set aside. The penalty, however, was upheld because the record showed manufacturing activity in respect of other coolers and no sufficient ground was made out to interfere with that aspect. en-us Thu, 14 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 12:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167269 Duty was not exigible under Item 29A(2) of the Central Excise Tariff on coolers assembled at consumers' premises from separately sold component parts, because the entry applied to air-conditioning appliances and coolers ordinarily sold or offered for sale as ready assembled units. Since the final assembly took place only at the consumers' premises, the finished goods did not fall within that description, and the duty demand on those 22 coolers was set aside. The penalty, however, was upheld because the record showed manufacturing activity in respect of other coolers and no sufficient ground was made out to interfere with that aspect. Case-Laws Central Excise Thu, 14 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167269