https://www.taxtmi.com/caselaws?id=40813 Cooling coils and condensers assembled and installed at the cold storage site were treated as outside Item 29A(3) of the First Schedule to the Central Excises and Salt Act, 1944 because the tariff entry was read as a whole and the phrase "parts thereof" was confined to appliances and machinery ordinarily sold or offered for sale as ready assembled units. Complete refrigerating or air-conditioning plants erected at site were therefore excluded, and the same reasoning applied to site-assembled parts. As the goods were not ready assembled marketable goods, they were not liable to excise duty under the item, and the demand could not stand. en-us Fri, 24 Nov 1978 00:00:00 +0530 Sat, 15 May 2010 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40813 Cooling coils and condensers assembled and installed at the cold storage site were treated as outside Item 29A(3) of the First Schedule to the Central Excises and Salt Act, 1944 because the tariff entry was read as a whole and the phrase "parts thereof" was confined to appliances and machinery ordinarily sold or offered for sale as ready assembled units. Complete refrigerating or air-conditioning plants erected at site were therefore excluded, and the same reasoning applied to site-assembled parts. As the goods were not ready assembled marketable goods, they were not liable to excise duty under the item, and the demand could not stand. Case-Laws Central Excise Fri, 24 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40813