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1989 (12) TMI 59 - SC - Central ExciseWhether the manufacturer supplies the refrigerating or air-conditioning appliances as a complete unit or not is not relevant for the levy of duty on the parts specified in sub-item (3) of Item 29A? Held that:- After referring to sub-items (1) and (2) of Item 29A as covering complete plant and equipment which are ordinarily sold or offered for sale as ready assembled units, had stated as follows, with reference to sub-item (3) it consists of two parts, the first portion referring to parts of machinery and appliances and the second portion referring to complete plants which cannot be considered as parts of machinery. The whole argument arose because of the composite sentence used in this paragraph. It only means complete plants which are covered by Items (1) and (2) cannot be considered as parts of machinery and such complete plants would not be classifiable under sub-item (3) of Item 29A. The reliance placed by the learned counsel on this notification No. 80/62-Central Excises, dated 24th April, 1962 does not in any way advance the case of the appellants. Appeal dismissed.
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