https://www.taxtmi.com/caselaws?id=41587 Tariff Item No. 29-A(3) applied only to parts of refrigerating and air-conditioning appliances ordinarily sold or offered for sale as ready assembled units. Cooling coils and condensers installed by the petitioner were treated by the revenue as taxable because they performed a cooling function, but they did not possess the commercial character required by the tariff entry. As the installations were not ordinarily sold or offered for sale in ready assembled form, the entry did not apply and the central excise duty demand was unsustainable. en-us Tue, 27 Nov 1984 00:00:00 +0530 Fri, 04 Jun 2010 16:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41587 Tariff Item No. 29-A(3) applied only to parts of refrigerating and air-conditioning appliances ordinarily sold or offered for sale as ready assembled units. Cooling coils and condensers installed by the petitioner were treated by the revenue as taxable because they performed a cooling function, but they did not possess the commercial character required by the tariff entry. As the installations were not ordinarily sold or offered for sale in ready assembled form, the entry did not apply and the central excise duty demand was unsustainable. Case-Laws Central Excise Tue, 27 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41587