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TMI Blog1984 (1) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... nected the wooden box with the compressor by means of these tubes. The wooden box was prepared locally and was called cabinet. The Central Excise officers seized the wooden box and the copper coils on the ground that they were dutiable as parts of refrigerating machinery. In the show-cause notice dated 27-8-1976 it was alleged that the appellants had got manufactured the wooden cabinet and the cooling coils without obtaining the Central Excise licence and used them after assembling the milk cooler which is a refrigeration appliance falling under T.I. 29A(i). The Dy. Collector of Central Excise, Ahmedabad held that the appellants were engaged in the manufacture of cabinet for the milk cooler and the cooling coils and using the saming in asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 10/-since the cabinet was meant for personal use and not for sale. In their appeal the appellants have stated that the cooling coils used by the appellants are not the type which are generally manufactured for sale or as a saleable article. What they did was that they merely arranged copper tubes purchased in local market in a zigzag horizontal way to connect the cabinet with the compressor according to their requirements. Since these were made and soldered at site, similarly the wooden cabinet cannot be considered as a cabinet or a part of air conditioning machinery under item 29A(iii) of the Tariff. It is not a cabinet for using the air conditioning or refrigeration machinery but a storage tank which is usually provided in the milk c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Departmental Representative Shri Khanna submitted that he was not in a position to offer any comments on the judgment of the Allahabad High Court cited by the appellants. In his opinion, the sub-item (3) of item 29A of the Tariff should be read independently and all parts of refrigeration and air-conditioning appliance and machinery, whether they are assembled at site or they are ready for assembly or not, attract Central Excise duty. Saleability of such parts is not the criterion. 4. The Bench considered the submission made by both parties. The Bench is of the view that the facts of the case are fully covered by the citations referred to above. In particular, the judgment of the Allahabad High Court in the matter of Mother India Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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