9911796707
TMI Blog1985 (3) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... h the water coolers cleared by M/s. Air Mechanical Engineers were without compressors and condensers, they contained cooling coils, water tanks, trays etc., and that the duty was chargeable on the parts such as cooling coil and cabinets under Tariff item No. 29-A (iii). 2. In the Order in Original which has been upheld by the Appellate Collector of Central Excise, Bombay, the Superintendent of Central Excise has imposed a penalty of Rs. 100 on the appellants under Rules 9 and 173-Q of Central Excise Rules, 1944, and demanded duty amounting to Rs.l3.840/-on 4 cooling coils and 4 cabinets alleged to have been removed without payment of duty. 3. Appearing on behalf of the Appellants, Shri Willingdon Christian, Advocate, has stated that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The contention of the Appellants that the cooling coils do not operate on compressed gas is not relevant; what is relevant is that they function as cooling coils in the system. 5. Shri Lakshmikumaran, had stated that there were certain High Court and CEGAT decisions in favour of the Department s point of view. He had assured that citations of these cases will be furnished separately. No such citations have, however, been furnished by him. We have, therefore, to proceed on the assumption that there are no decisions in favour of the Department s point of view. 6. We have carefully considered the submissions made on both sides and the evidence on record. Tariff item 29-A reads as follows :- 29-A. Refrigerating and Air-conditioning Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. On behalf of the Appellant, it has been shown that what they are manufacturing is an appliance which consists of water storage tank, cover of the tank, two cocks for getting water, one tray, one float valve, one filter and one drainage cutlet. This unit by itself does not cool water. It has neither a compressor nor a condenser. It cannot, therefore, be described as an air-conditioning or refrigerating appliance. Its function of cooling water is performed only by means of its connection with the chilling plant of the customer from which chilled water flows into the coils of the machine. It has been stated in the order of the Appellate Collector that as long as coils are used for cooling, they would be considered as cooling coils classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
