9911796707
TMI Blog2003 (9) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. This appeal filed by the Revenue is directed against the order-in-original No. 25/2000, dated 28-11-2000 by which the Commissioner has dropped the proceedings in the matter on the ground that the industrial freezer is a huge structure equipped with machinery for freezing or preserving perishable goods and this structure cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. 2. Appearing on behalf of the Revenue ld. SDR Smt. Bhaghya Devi reiterated the grounds in the appeal memorandum. Further she submits that in view of the Circular No. 58/1/2002-CX, dated 15th January, 2002 issued from F. No. 174/26/99-CX the case could be remanded back to the original authorities for fresh appreciation of the facts and to decide the case afresh. 3. Appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air-conditioning system as a whole is not dutiable in view of the Board s Circular No. 58/1/2002, dated 15-1-2002. He also relied on the Supreme Court judgment rendered in the case of Triveni Engineering Industries Ltd. v. CCE reported in 2000 (120) E.L.T. 273 (S.C.). In view of the above submissions, he submits that there is no need for remanding the matter to the lower authorities as ld. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings in the matter. 4. We have carefully considered the submissions made by both sides and have perused the records, the impugned order and the grounds of appeal. The issue is no longer res integra and has been decided by the Apex Court in the matter of Triveni Engineering and Industries Ltd. v. CCE (supra). The Tribunal in the case of Wintech Taparia Ltd. v. CCE (supra) also in the case of La O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g taken to market and sold as such and transportable only in dismantled condition. We therefore hold that the air-conditioning system as a whole is not chargeable to duty under Section 3 of the Central Excise Act, 1944. In view of the well settled legal position and following the judgment rendered by the Apex Court and the decisions rendered by the Tribunal referred to above, we reject the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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