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TMI Blog1986 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... cold-storage plant at Mandapam and Cuddalore. The cold-storage at Palavakkam and the freezing plant at Mandapam were made up of both purchased parts and parts of air-conditioning machinery manufactured by the appellants. The plant at Palavakkam has two cooling units, one compressure and one condenser. At Mandapam it consists of a freezer of cooling unit, a condenser and two compressors. It was alleged that the appellants had manufactured three cooling units and two condensers without the central excise duty and out of this one condenser and one cooling unit were sent to Mandapam. A show cause notice was issued on 27.10.1976 alleging that the appellants had not taken out licence for the manufacture of 3 cooling units and two condensers whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in 1980 E.L.T. 600, Mother India Refrigerators. In that ruling the Allahabad High Court has held that sub-entry (3) of Item 29A took its colour from entries 1 and 2 because of the specific directive of the heading by using the words 'parts thereof and held that these parts though they may be called cooling units and condensers were not liable to excise duty within the meaning of 29A(3) of the Tariff Schedule. In 1984 (17) E.L.T. 125, Ravi Dugdholaya, the Tribunal followed the above ruling. In Vinola Ice Industries, 1984 (17) E.L.T. 214, a similar view was taken by the Tribunal. Shri Kunhikrishnan submitted in Gopal Cold-Storage, 1985 (21) E.L.T. 692, a Bench of the Allahabad High Court has followed the earlier ruling in 1980 E.L.T. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning appliances and machinery all sorts and parts thereof. With regard to items 1 and 2 we find the words 'which are ordinarily sold or offered for sale as ready assembled units. In respect of 3 the description does not refer to the sale or ready assembled units. Hon'ble Gujarat High Court has thus taken the view that the words 'offered for sale' cannot be read into entry 3. We notice that this decision has taken into account the decision of the Allahabad High Court in the case of Mother India Refrigerator. Of course, a Bench of the Allahabad High Court has confirmed that decision in the case of Gopal Cold-storage. However, we are of the view that the Gujarat High Court has taken into consideration all the aspects of the matter and this dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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