https://www.taxtmi.com/caselaws?id=42031 Tariff Item 29A applied only to refrigerating appliances ordinarily sold or offered for sale as ready assembled units. An ice cream combination cooler assembled, erected and installed at the customer's premises to suit specifications and space requirements did not meet that description because it came into existence only after site assembly and installation. The relevant test was whether the article is normally sold in ready assembled form, not whether the customer ultimately receives a complete refrigerating appliance. On that basis, the cooler was not exigible to duty under Tariff Item 29A, and the assessment, appellate and revisional orders were set aside in favour of the assessee. en-us Tue, 07 Oct 1986 00:00:00 +0530 Tue, 08 Jun 2010 16:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42031 Tariff Item 29A applied only to refrigerating appliances ordinarily sold or offered for sale as ready assembled units. An ice cream combination cooler assembled, erected and installed at the customer's premises to suit specifications and space requirements did not meet that description because it came into existence only after site assembly and installation. The relevant test was whether the article is normally sold in ready assembled form, not whether the customer ultimately receives a complete refrigerating appliance. On that basis, the cooler was not exigible to duty under Tariff Item 29A, and the assessment, appellate and revisional orders were set aside in favour of the assessee. Case-Laws Central Excise Tue, 07 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42031