1987 (11) TMI 274

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....A of the Central Excise Tariff. They say in their appeal that these food preservers have limited cooling capacity and cannot form ice. They had given a practical demonstration of the foods preserver before the senior officers of the Central Excise. The term refrigerator and refrigerating appliances had not been defined under Item 29A and even according to BTN Heading 84.15 and also IS : 3615 : 1967. Glossary to terms used in refrigeration and air conditioning their products do not fall in the category of the refrigeration and refrigerating appliances. The Collector has not discussed the authority relied upon by the appellants. 3. The food preservers to be manufactured by the appellants have a limited cooling capacity and do not reduce the ....

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....ke cooling coil, compressor, condenser and starting relay control. According to trade notice issued by the Chandigarh, Baroda, Pune and Madras collectorates humidifiers and dehumidifiers which do not have cooling coils, evaporators, compressors, condensers, starting relay control, would not be classified under Tariff Item 29A of Central Excise. Their product does not have these components. 6. The learned Counsel for the department, however, said that the products of the appellants are meant to reduce the temperature and to cool bottles and they could also act as food preserver by cooling or chilling them. Therefore, they are assessable under 29A which covers many things like water coolers etc. etc. 7. We are in agreement that this pE.L.T.....