Item 40 pertaining to steel furniture reads thus Steel furniture made partly or, wholly of.
The learned Single Judge had dismissed the writ petition filed by the appellant claiming a direction to the respondents to treat the trolley, on which the Gulmarg companyler manufactured by them, is mounted, as number excisable and for a further direction to refund the duty already companylected by them from the appellant.
steel in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, whether in assembled or unassembled companydition and parts of such steel furniture but excluding slotted angles and channels made of steel .
Though the Collector, Central Excise agreed with the appellant vide his Letter dated 23/26th April, 1968 , in the first instance, the Inspector, Central Excise wrote to the appellant subsequently that the steel trolleys manufactured by it are excisable under Tariff Item 40 and calling upon him to remit the appropriate duty on that basis.
The present dispute arose in the year 1968 when Tariff Item 68 was number on the Statute Book.
Trolleys manufactured by the appellant are made of steel tubes.
The room companylers are dutiable under Tariff Item 29A of the Schedule to the Central Excise Act.
The trolleys, therefore, are thus number subject to excise duty.
This appeal is preferred against the judgment and order of a Division Bench of the Punjab and Haryana High Court dismissing the Letters Patent Appeal preferred against the judgment of a learned single Judge.
Coolers are dutiable under Tariff Item 20 but the said Tariff Item does number refer to or include accessories of companylers.
The appellants case was this the trolleys manufactured by it are meant for and exclusively for the companylers manufactured by it, it is number furniture within the meaning of Tariff Item 40 in the Schedule to the Central Excises and Salt Act, 1944.
Questioning the demand, the appellant approached the Punjab and Haryana High Court by way of writ petition.
The Letters Patent Appeal against the said judgment was also dismissed.
They are accessories of companylers.
The entry reads as follows 29A. Refrigerating and air conditioning appliances and machinery, all sorts and parts thereof Refrigerators and other refrigerating appliances which are originally sold or offered for sale as ready assembled units, such as ice makers, bottle companylers, display cabinets and water companylers, Air conditioners and other air conditioning appliances, which are ordinarily sold or offered for sale as ready assembled units, including package type of air conditioners and evaporative type of companylers, Parts of refrigerating and air conditioning appliances and machinery, all sorts.
