1979 (3) TMI 199 - Commissioner - Central Excise

Summary

The Appellate Collector Central Excise, New Delhi ruled in favor of the appellant, stating that the air-cooling plant was not a ready assembled unit and did not fall under Tariff Item 29A(2). The unit was not an evaporative type cooler as it lacked filter pads. The appeal was accepted, and the Superintendent's order was set aside. (Case Citation: 1979 (3) TMI 199)