https://www.taxtmi.com/caselaws?id=41035 Entry 29A applied only to refrigerating and air-conditioning appliances ordinarily sold or offered for sale as ready-assembled units. An ice cream combination cooler assembled at the buyer's premises from components did not meet that description because installation required carpentry and masonry work rather than simple fastening of prefabricated parts. No evidence established that the cooler was marketed as a finished ready-assembled unit. The cooler therefore fell outside Entry 29A, rendering the excise orders invalid. en-us Mon, 14 Dec 1981 00:00:00 +0530 Sat, 02 Jun 2018 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41035 Entry 29A applied only to refrigerating and air-conditioning appliances ordinarily sold or offered for sale as ready-assembled units. An ice cream combination cooler assembled at the buyer's premises from components did not meet that description because installation required carpentry and masonry work rather than simple fastening of prefabricated parts. No evidence established that the cooler was marketed as a finished ready-assembled unit. The cooler therefore fell outside Entry 29A, rendering the excise orders invalid. Case-Laws Central Excise Mon, 14 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41035