9911796707
TMI Blog1986 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the importers M/s Veljan Hydrair Private Limited for clearance of a consignment of Electrical Machinery (Rectifier and Parts) . The description of the goods was amplified in the Bill of Entry as Hard Anodizing Plant Capable of Anodizing 0.05 MM Thickness and Hardness of Rochwell 70C, Control cabinet, tank, rectifier and air pump - Refrigeration Unit No. 1.5 H.P. The goods were assessed to basic customs duty under Tariff Heading 84.59(1) of C.T.A. 1975 and countervailing duty at the rate of 75% ad valorem under Item 29A of the Central Excise Tariff. The appellants disputed the levy of countervailing duty and claimed refund of c.v. duty on the ground that no such duty was leviable on the goods imported. The claim was, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion unit, which is a chilling equipment, is part and parcel of the anodizing plant and is used to cool sulphuric acid which is an anodizing liquid. The refrigeration unit is an integral part of the whole system. It is not a ready assembled refrigerating unit. Shri Rao has stated that in view of the above position, the refrigerating unit is not assessable under Item 29A(i) C.E.T. He promised to furnish a copy of the suppliers letter dated 28-10-1976 and the same was submitted by him on 22-5-1986. 4. Shri Gopinath has stated that the appellants imported a refrigerating unit as such. Countervailing duty was correctly levied under Item 29A(i) C.E.T. 5. We have considered the case records and the submissions of both sides. The catalogue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inimal danger of damage to the chiller since it is no longer underneath the process tank where spillage could cause trouble. 6. We find from the manufacturers catalogue and their letter dated 28-10-1976 that the imported refrigeration unit is a complete refrigerating appliance although it has been imported for use in anodizing plant. Item 29A of the Central Excise Tariff covers Refrigerating and air-conditioning appliances and machinery, all sorts and parts thereof. The scope of this Tariff item is wide enough to cover the imported refrigerating unit. The Appellate Collector, therefore, correctly held that c.v. duty under item 29A(i) C.E.T. was leviable on the refrigerating unit imported by the appellants. There is no justification to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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