1996 (11) TMI 240

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....m, Member (T)]. -  In this appeal filed by M/s. Jay Engg. Co., Ahmedabad, the matter relates to the classification of display cabinets under Notification No. 252/83-C.E., dated 1-10-1983 and Notification No. 42/84-C.E., dated 1-4-1984. In these exemption notifications, among others, deep freezers were exempted from part of the central excise duty otherwise leviable. The exemption notificatio....

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....DR, submitted that in commercial parlance deep freezers and display cabinets are two different and distinct items. The display cabinet is used in restaurants, super markets and other commercial shops where customers make their choice by seeing the items in the cabinet. The deep freezer is used for keeping vegetable goods and eatables. They have different use. As the exemption notification only men....

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....cation No. 42/84-C.E., dated 1-3-1984, the deep freezers were dutiable at the concessional rate of 50% adv. Both these exemption notifications refer to the product deep freezers. The exemption did not extend to display cabinets. 6. While every refrigerator may have a top freezer or bottom freezer, in commercial parlance freezer is an independent item and depending upon the requirement, there....

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.... condensation over the glass panes. Doors are provided either sliding or swing open type - depending upon the use. 8. It is thus seen that `deep freezer' and `display cabinet' are two commodities known in the commercial world differently. The exemption notification refers to the deep freezers only. The exemption notifications had to be construed strictly. It is not possible while interpretin....