WITH REFRIGERATORS.
Starting Relay, companytrols including expansion value and solenoid valves and pressure switches Overload Protection Thermal Relay Cabinet.
Air conditioners and other air Thirty companyditioning appliances, which per cent are ordinarily sold or offered ad valorem for sale as ready assembled units, including package type of air conditioners and evaporative type of companylers.
Thereafter, the appellants filed writ petition in the High Court of Punjab and Haryana at Chandi garh.
The appellants preferred two appeals agianst these orders before the Collector of Customs and Central Excise, Chandi garh, who by his companymon order dated December 20, 1971 dis missed the appeals.
Animal houses 4.
REFRIGERATORS AND PARTS Twenty THEREOF.
Therefore, in order to bring it within sub items 1 and 2 such refrigerating and air conditioning appliances should be companyplete assembled units and they must also be ordinarily sold or offered for sale as such ready assembled units.
Telephone exchanges 5.
There are a number of other numberifications also exempting parts of refrigerating and air conditioning appliances and machinery, intended to be used for various purposes speci fied in the numberifications, such as, use in refrigerating and air conditioning appliances or machinery which are installed or to be installed in any of the following establishments Computer rooms.
Parts of refrigerating and Forty air conditioning appliances per cent and machinery, all sorts.
SUCH AS ARE per cent SPECIALLY DESIGNED FOR USE ad valorem.
The Assistant Collector of Customs rejected both these applications holding that the assessment was made companyrectly.
Tariff Description Rate of Duty 29A. REFRIGERATING AND AIR CONDITIONING APPLIANCES AND MACHINERY, ALL SORTS, AND PARTS THEREOF Refrigerators and other refrigerat Thirty ing appliances, which are ordinarily per cent sold or offered for sale as ready ad valorem assembled units, such as ice markers, bottle companylers, display cabinets and water companylers.
These parts also were manufactured by the appellants in their factory at Faridabad and were cleared by them against gate passes referred to above after payment of a duty of Rs.
This writ petition was dismissed by a learned Single Judge holding that the goods supplied are parts of a refrigerating and air conditioning appliances, that a companyplete companyd storage plant was number supplied to M s Ravi Cold Storage, Ahmedabad or M s Gujarat Industrial Investment Corporation Ltd. Ahmedabad, and that they will fall clearly within the purview of Tariff sub item 3 of Tariff Item 29 A. An appeal preferred against this judgment was dismissed in limine by a Division Bench.
From the Judgment and Order dated 4.6.1982 of the Punjab and Haryana High Court in L.P.A. No.
Under the Government of India, Ministry of Finance, Department of Revenue, Notification No.
The illustrative examples referred to in the two sub items make this clear according to them.
95, 90, 97 and 98 dated January 21, 1969 the appellants had cleared from the factory various parts of refrigerating and air conditioning appli ances and machinery for an Ice factory plant to one M s Gujarat Industrial Investment Corporation Limited, Ahmeda bad.
They are holding a L 4 Licence to manufacture goods falling under Tariff Item No.
29A of the Central Excise Tariff.
Research and test laboratories 3.
per cent ad valorem.
K. Ganguli, R.P. Srivastava, P. Parameshwaran, Ms. A. Subhashini and Dalip Sinha for the Respondents.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
29A. Against gate pass Nos.
19,336.87 P. On the ground that parts of the refrigerating and air companyditioning appliances which they have removed under the above said gate passes are number excisable goods falling under Tariff Item No.
111, 112 and 113 dated January 21, 1970 and gate pass No.
13.547.20 P. Against gate pass Nos.
These parts were manufactured by the appellants in their factory at Faridabad and were cleared by them against the above mentioned gate passes after payment of a duty of Rs.
By the Finance Act 2 of 1962 a companybined tariff entry in the form prevailing in 1969 and 1970 was introduced and the Notes on Clauses relating to this amendment stated that the proposal is to companybine into one item the present tariff items 29A and 40 relating to Air conditioning Machinery and Refrig erators respectively as well as to make it more companyprehen sive.
3395 of 1982.
The Judgment of the Court was delivered by RAMASWAMI, J. The appellants are a public limited companypany having a factory at Faridabad and engaged in manu facturing air conditioning and refrigeration equipment of various kinds and descriptions.
116 dated January 22, 1970 the appellants had cleared from the factory companyling companyls, companydensors and companypressors and supplied the same for putting up a companyd storage plant to one M s Ravi Cold Storage, Ahmedabad.
936 of 1982 Shankar Das and H.K. Puri for the Appellant.
In order to understand the argument of the learned companynsel for the appellants, it is necessary to set out Tariff Item 29 A in full at the relevant period, which reads as follows Item No.
29A 3 , they filed two refund applications.
80/62 Central Ex cises, dated 24th April, 1962 as subsequently amended by Notifications dated 29th December, 1962, 23rd March, 1968 and 14th June, 1969 all parts of refrigerating and air companyditioning appliances and machinery other than the parts mentioned below were exempt from the payment of excise duty leviable thereon Cooling companyls or evaporator Compressor Condenser Thermostat Cooling unit, and in the case of absorption types of refrigerators in which there is numbercompressor, heater including Burners and Baffles in a Kerosene Operated absorp tion type refrigerator.
The Notes on Clauses relating to the relevant clause in the Finance Bill 10 of 1961 stated that Item 29A proposes to levy an excise duty on air conditioning machinery and Item 40 proposes to levy an excise duty on refrigerators and parts thereof.
ad valorem The argument of the learned companynsel for the appellants was that sub items 1 and 2 deal with refrigerators and other refrigerating appliances and air conditioners and other air conditioning appliances respectively which are ordinarily sold or offered for sale as a ready 4514 assembled unit.
