1981 (12) TMI 37

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....the 2nd respondent, the Central Board of Excise and Customs, by Ext. P5, and later in revision by the 3rd respondent, Secretary to the Government of India, by Ext. P7. These orders are challenged in the present proceedings. 2. Entry 29A reads as follows : Item No. Tariff Description Rate of duty 29A. 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. 80% ad valorem.   (2) Air conditioners and other air-conditioning appliances which are ordinarily sold o....

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....cessary components purchased by the petitioner in the market. However the frame work and the cutting and bending of the coils were done by him at his workshop. What is manufactured by the petitioner, therefore, are the non-essential components of the Cooler. The essential ones were purchased by him in the market. These parts were taken by him to the premises of the buyer and by means of carpentry and masonry work were put together and assembled as a Cooler. The parts were not assembled merely by tightening them with nuts and bolts, but they were installed by an elaborate process. There is no evidence to show how elaborate was the process of installation. But the fact that these parts had to be installed by means of masonry and carpentry wor....

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....ill be able to purchase from the market the Ice Cream Combination Cooler of the design and type in question. Consequently, no duty is chargeable under item 29A(1) of the C.E. Tariff as Refrigerator in respect of the Ice Cream Combiration Cooler assembled at the premises of the appellant. The appeal is therefore allowed with consequential relief to the appellants". In that proceeding the Appellate Authority clearly found that, in respect of a Cooler of the type in question here, there was no sale of a ready assembled unit as contemplated under Entry 29A. Such a Cooler is not ordinarily sold or offered for sale as a ready assembled unit. 3. The principle which governs facts of this nature is clearly and elaborately discussed, if I may s....