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 made to customer specifications and assembled, erected and installed at the customer's premises did not meet that condition, even though it became a complete refrigerating appliance after installation. The relevant test was the ordinary manner in which the article was sold or offered for sale, rather than the customer's eventual receipt of a completed unit. Such site-assembled coolers were therefore outside the tariff entry and not liable to excise duty under it. 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 made to customer specifications and assembled, erected and installed at the customer's premises did not meet that condition, even though it became a complete refrigerating appliance after installation. The relevant test was the ordinary manner in which the article was sold or offered for sale, rather than the customer's eventual receipt of a completed unit. Such site-assembled coolers were therefore outside the tariff entry and not liable to excise duty under it. Case-Laws Central Excise Tue, 07 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42031