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Gopal Cold Storage and Ice Factory Vs. Union of India (Uoi) and ors. - Court Judgment

LegalCrystal Citation
SubjectExcise
CourtAllahabad High Court
Decided On
Case NumberC.M. Writ Petition No. 4680 of 1979
Judge
Reported in1986(9)ECC305; 1985(21)ELT692(All)
AppellantGopal Cold Storage and Ice Factory
RespondentUnion of India (Uoi) and ors.
DispositionPetition allowed
Excerpt:
central excise - tariff items--installation of pipes resulting in cooling--appliance not ordinarily sold as readily assembled units--not liable to duty--central excises and salt act (1 of 1944), sen. i, item 29-a(3). - .....and air-conditioning appliances which were ordinarily sold or offered for sale as ready assembled units. as admittedly the appliances which has been subjected to duty are not ordinarily sold or offered for sale as ready assembled units, the petition was not liable to pay any excise duty and his case is squarely covered by the decision mentioned above.in the result, this petition succeeds and is allowed. order passed by the collector, central excise and demand notice issued in pursuance of it are quashed. the petitioner shall be entitled to its costs.
Judgment:

R.M. Sahai, J.

1. This petition seeks quashing of order dated 28-11-1978 passed by the Collector of Central Excise, Allahabad. Facts are not in a dispute. It has been found that petitioner installed pipes arranged them in such manner that it resulted in cooling. According to Collector as the cooling coils and condensors serve the purpose of cooling, they were nothing but refrigerating and air-conditioning appliances, therefore, they fell under Tariff Item No. 29-A(3) of Central Excise Tariff. Similar controversy came up. for consideration before this court in Mother India Refrigerator P. Ltd. v. Superintendent of Central Excise and Ors., 1980 Excise Law Times Page 600. It was held Item No. 29-A applied only to those parts of refrigerating and air-conditioning appliances which were ordinarily sold or offered for sale as ready assembled units. As admittedly the appliances which has been subjected to duty are not ordinarily sold or offered for sale as ready assembled units, the petition was not liable to pay any excise duty and his case is squarely covered by the decision mentioned above.

In the result, this petition succeeds and is allowed. Order passed by the Collector, Central Excise and demand notice issued in pursuance of it are quashed. The petitioner shall be entitled to its costs.


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