1984 (2) TMI 329

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.... the Respondent. ORDER The appeal is against the Order-in-Appeal of Appellate Collector, Central Excise & Customs, New Delhi under No. 2786-C. No. 76-C.E./76, dated 23-12-1976. The appellant has fabricated storage tank of 10'X 44'x 4'with a special design at their factory site. According to the appellant this storage tank was not meant for sale and was intended for storing and cooling candies. T....

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.... not disputed. Mr. Khanna mainly argued that Item 29A contemplates refrigerators and air-conditioners which were ordinarily sold or offered for sale. The third limb of the entry contemplates parts of refrigerating and air conditioning appliances and machinery. He developed an argument that since the words "ordinarily sold or offered for sale are not found in the third limb, it must be taken that i....