TMI Blog1984 (2) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Appeal of Appellate Collector, Central Excise Customs, New Delhi under No. 2786-C. No. 76-C.E./76, dated 23-12-1976. The appellant has fabricated storage tank of 10 X 44 x 4 with a special design at their factory site. According to the appellant this storage tank was not meant for sale and was intended for storing and cooling candies. This storage tank is also meant for keeping aera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 29A contemplates refrigerators and air-conditioners which were ordinarily sold or offered for sale. The third limb of the entry contemplates parts of refrigerating and air conditioning appliances and machinery. He developed an argument that since the words ordinarily sold or offered for sale are not found in the third limb, it must be taken that irrespective of the sale, the very manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpressors and copper tubes from local markets and they were soldered together with compressor by means, of tubes. Applying the ratio of Ahmedabad High Court, this Tribunal held the item would not be an excisable commodity. In the present case, it is seen from the order of the lower authorities that the Cabinet or the storage tank was manufactured out of old tank purchased from the kabaries. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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