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TMI Blog2015 (9) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... hough over-ruled subsequently) it would show that the action of the assessee was bonafide. - Demand set aside on the ground of period of limitation - Decided in favor of assessee. - Civil Appeal No(s). 2264/2004 - - - Dated:- 28-7-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : M/s. Ravinder Narain, Ajay Aggarwal, Mallika Joshi, Sheevani, Ruchika Singh and Mr. Rajan Narain, Advs. For the Respondent : Mr. K.Radhakrishna, Sr.Adv., Ms. B.Sunita Rao, Mr. R.K.Verma and Mr. B. Krishna Prasad, Advs. ORDER Vide show cause notice 31.7.1986 issued by the respondent/Revenue the Revenue sought to levy duty on `walk-in cooler'. The period covered was July 1981 to 7.2.1986. At the relevant tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ING AND AIR-CONDITIONING APPLIANCES AND MACHINERY, ALL SORTS AND PARTS THEREOF-- 1. Refrigerators and other refrigerating appliances which are ordinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. 20% ad valorem. 2. Air-conditioners and other air-conditioning appliances, which are ordinarily sold or offered for sale as ready assembled units, including package type air-conditioner and evaporative type of coolers. 20% ad valorem. 3. Parts of refrigerating and air-conditioning appliances and machinery, all sorts. 30% ad valorem. This issue had come up for determination at different levels. Earlier the opinion of the High Courts, in this beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own as Blue Star Ltd. vs. UOI and another, 1980 ELT 280 Bombay. In this case the question that had arisen for consideration pertained to these very goods, namely, Walk-in cooler. The question was as to whether they could be treated as ready assembled refrigeration unit so as to be covered under sub-heading 1 or 2 of item No.29A. The question was answered in favour of the assessee. However, he has referred to this judgment from altogether different purpose. He pointed out the discussion in this case amply demonstrates that all the relevant facts had been taken note of, which included the facts about the assembling of the aforesaid units allegedly at the place of the assessee, dis-mantling them and then assembling again at the place of the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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