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2015 (9) TMI 355 - SUPREME COURT

2015 (9) TMI 355 - SUPREME COURT - 2015 (322) E.L.T. 820 (SC) - Levy 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 vi .....

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, Ajay Aggarwal, Mallika Joshi, Sheevani, Ruchika Singh and Mr. Rajan Narain, Advs. For the Respondent : Mr. K.Radhakrishna, Sr.Adv., Ms. B.Sunita Rao, Mr. R.K.Verma and Mr. B. Krishna Prasad, Advs. ORDER Vide show cause notice 31.7.1986 issued by the respondent/Revenue the Revenue sought to levy duty on walk-in cooler'. The period covered was July 1981 to 7.2.1986. At the relevant time the limitation provided under Section 11A was six months. On that reckoning the period covered in the show .....

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made of insulated panels which are brought to the site of the customer and are put together along with strips and joining material to make the enclosure air tight. The top panel which is sent to the supplier of the cooling unit, is received after the cooling unit is affixed thereon and the top panel with the cooling unit affixed thereon is put on top of the enclosure for sealing the top. The door is also fixed and the entire enclosure is made air tight. The cool air is blown in from the top thro .....

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rating appliances which are ordinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. 20% ad valorem. 2. Air-conditioners and other air-conditioning appliances, which are ordinarily sold or offered for sale as ready assembled units, including package type air-conditioner and evaporative type of coolers. 20% ad valorem. 3. Parts of refrigerating and air-conditioning appliances and machinery, all sorts. 30% ad valorem.&quo .....

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nt is dated 4.11.1978. The aforesaid view was reiterated by the Allahabad High Court itself in another judgment which was rendered on 22.11.1984. As on the date of show cause notice, the aforesaid view was the prevailing view. However, this Court in the case of Frick India Ltd. vs. Union of India, 1990 (48) ELT 627 (S.C.) over-ruled the aforesaid decision and held that the parts of the Walk-in coolers would be exigible to excise duty as they would be covered under Item No.29A. Having regard to t .....

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this submission, he referred to the judgment of the Bombay High Court in the case of assessee itself which is known as Blue Star Ltd. vs. UOI and another, 1980 ELT 280 Bombay. In this case the question that had arisen for consideration pertained to these very goods, namely, Walk-in cooler. The question was as to whether they could be treated as ready assembled refrigeration unit so as to be covered under sub-heading 1 or 2 of item No.29A. The question was answered in favour of the assessee. Howe .....

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