TaxTMI 
TaxTMI 
1981 (2) TMI 82
X X X X Extracts X X X X
X X X X Extracts X X X X
....tral Excises and Salt Act, 1944. 2. Facts relevant for the disposal of the appeal are as under : The pro duct under dispute is referred to by the Petitioners as X-Ray Processing Machine or unit. The details of the said product are as under : It consists of two parts, one being the Master Tank or Cooling Unit and the other is Refrigerated Condensing Unit. The stainless steel tank and Master Tank were got fabricated by the Petitioners through their manufacturers in accordance with designs supplied by them. They were insulated with thermocole and inserted in the outer mild steel jacket, which is also got fabricated as per the design furnished by the petitioners and suitably painted. The copper tubing are purchased from the market and are gi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of refrigeration or cooling process to the X-Ray processing unit, which has the object or purpose of cooling liquid in the tank would make it a Refrigerating appliance so as to fall under Item 29A. 5. Item 29A of the Appendix III to the 1st Schedule to the Central Excise and Salt Act is as follows : "29-A. Refrigerating and air-conditioning appliances and machinery, all sorts and parts thereof (1) Refrigerators and other refrigerating appliances, which are ordinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. (2) Air-conditioners and other air-conditioning appliances, which are ordinarily sold or offered for sale as ready assembled units, including pac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s to enable development of X-Ray films in a lower temperature by cooling the liquid in the. tank used in developing the film, so as to get results better than in an X-Ray processing unit without such process attached to it or built into it. It also cannot be disputed that even if an X-Ray processing unit without any refrigerating or cooling process attached to it, were to be operated in a place with sufficiently lower temperature, it would also give equally better results. Therefore even though a cooling process is attached to an X-Ray processing unit, the basic and the pre-dominant purpose and nature of the X-Ray processing unit i.e. to develop X-Ray films, does not change but remains the same. A mere fact that utilisation of the refrigera....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n dictionary meanings of the word `Refrigerater'. Webster's dictionary gives the meaning of the said word as `in order to cause, to become cool' while the Concise Oxford Dictionary gives the meaning `Makes or make cool'. These dictionary meanings would not take the matter further as regards the understanding of the expressions `Refrigerating Appliances'. It cannot be disputed that in the present case as well as in the other Refrigerating Appliances application of cooling process is a common factor. It also cannot be disputed that an application of cooling process would have an effect of refrigerating or cooling something. However that cannot necessarily lead to the conclusion that to whatever thing refrigerating or cooling process is applie....