https://www.taxtmi.com/caselaws?id=41438 Excise duty attaches on manufacture where a tariff entry plainly covers the goods, and a sale requirement cannot be imported from the caption or neighbouring sub-entries unless the entry itself says so. Cooling coils and condensers manufactured in the factory precincts on the owner's materials for use in its own ice plant were held to fall within Item 29A(3) as parts of refrigeration and air-conditioning machinery. The text emphasises that the purpose of manufacture does not control duty liability when the statutory description is otherwise satisfied. en-us Tue, 31 Aug 1982 00:00:00 +0530 Thu, 03 Jun 2010 12:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41438 Excise duty attaches on manufacture where a tariff entry plainly covers the goods, and a sale requirement cannot be imported from the caption or neighbouring sub-entries unless the entry itself says so. Cooling coils and condensers manufactured in the factory precincts on the owner's materials for use in its own ice plant were held to fall within Item 29A(3) as parts of refrigeration and air-conditioning machinery. The text emphasises that the purpose of manufacture does not control duty liability when the statutory description is otherwise satisfied. Case-Laws Central Excise Tue, 31 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41438