https://www.taxtmi.com/caselaws?id=40925 An X-ray film processing unit fitted with a cooling mechanism was held not to be a refrigerating appliance under Item 29A of the First Schedule to the Central Excises and Salt Act, 1944. The entry was read as covering appliances whose basic object is refrigeration or cooling, such as ice makers, bottle coolers and water coolers. Here, the cooling arrangement was only incidental to improve film-processing results, while the unit's predominant character remained X-ray film processing. The trade understanding test was found unhelpful because the units were newly manufactured and supplied in-house, so classification turned on the plain meaning of the entry. en-us Fri, 27 Feb 1981 00:00:00 +0530 Tue, 18 May 2010 11:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40925 An X-ray film processing unit fitted with a cooling mechanism was held not to be a refrigerating appliance under Item 29A of the First Schedule to the Central Excises and Salt Act, 1944. The entry was read as covering appliances whose basic object is refrigeration or cooling, such as ice makers, bottle coolers and water coolers. Here, the cooling arrangement was only incidental to improve film-processing results, while the unit's predominant character remained X-ray film processing. The trade understanding test was found unhelpful because the units were newly manufactured and supplied in-house, so classification turned on the plain meaning of the entry. Case-Laws Central Excise Fri, 27 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40925