1986 (7) TMI 247

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....mporters M/s Veljan Hydrair Private Limited for clearance of a consignment of "Electrical Machinery (Rectifier and Parts)". The description of the goods was amplified in the Bill of Entry as "Hard Anodizing Plant Capable of Anodizing 0.05 MM Thickness and Hardness of Rochwell 70C, Control cabinet, tank, rectifier and air pump - Refrigeration Unit No. 1.5 H.P." The goods were assessed to basic customs duty under Tariff Heading 84.59(1) of C.T.A. 1975 and countervailing duty at the rate of 75% ad valorem under Item 29A of the Central Excise Tariff. The appellants disputed the levy of countervailing duty and claimed refund of c.v. duty on the ground that no such duty was leviable on the goods imported. The claim was, however, rejected by the ....

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....ich is a chilling equipment, is part and parcel of the anodizing plant and is used to cool sulphuric acid which is an anodizing liquid. The refrigeration unit is an integral part of the whole system. It is not a ready assembled refrigerating unit. Shri Rao has stated that in view of the above position, the refrigerating unit is not assessable under Item 29A(i) C.E.T. He promised to furnish a copy of the suppliers' letter dated 28-10-1976 and the same was submitted by him on 22-5-1986. 4. Shri Gopinath has stated that the appellants imported a refrigerating unit as such. Countervailing duty was correctly levied under Item 29A(i) C.E.T. 5. We have considered the case records and the submissions of both sides. The catalogue of Sanf....