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2015 (9) TMI 355 - SC - Central ExciseLevy of duty on walk-in cooler - Extended period of limitation - A Walk-in cooler consists of an insulated room with a door. A cooling unit is fixed on the top panel of this enclosure and cool air is blown in to maintain low temperature therein. - Whether in the nature of REFRIGERATING AND AIR-CONDITIONING APPLIANCES AND MACHINERY, ALL SORTS AND PARTS THEREOF falling under item no. 29A - Held that:- many High Courts had taken the view that the tax on Walk-in coolers would not be covered by item No.29A (3). If the assessee acted on the basis of the said position in law which was prevailing at that time (though 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.
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