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TMI Blog1976 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... d oral. Oral arguments were advanced during the course of personal hearing on 22-1-1976 by Shri C.L. Sawhney, who was accompanied by Shri Shanti Saroop Sood of the appellant unit. The appellants claim that grill is not an essential part of evaporative type of coolers which they manufacture and hence the value of the grill need not be included in the assessable value of the aforesaid coolers. In su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charged. They have also stated that grill is not mentioned as an essential part of air-conditioning and evaporative type of coolers in Notification No. 80/62 dated 24-4-1962. They have further clarified that they are making two types of coolers namely those which are fitted with exhaust and those which are fitted with blowers. The coolers with exhaust fans do not require grills at all. Finally t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er type coolers. Grill does not appear to be necessary in the case of coolers of exhaust fan type. I further observe that the grill serves an important function in a cooler in so far as it offers complete air control and also provides different or concentrated flow of any required direction. But for the grill the flow of the air from the blower type cooler will be more like a blast, which cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coolers and not of the exhaust type of fans, which function without grill. 3. About the point of time bar I observe that in the subject case a show cause notice was issued to the appellants under Rule 10A of the C.E. Rules and another show cause notice seems to have been issued to the appellants on June, 1975, under rule 10 of the C.E. Rules. The appellants declared their prices effective f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass the following orders on the appeal of the appellant :- (i) The grill is an integral part of a blower type of cooler and its value should be included in the value of the cooler for the purpose of assessment. (ii) Demands of duty from the appellants are hit by the time-bar under rule 10 of the C.E. Rules because duty was short levied through inadvertence or error on the part of officers concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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