TMI Blog2016 (7) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The Chief Standing Counsel for the respondent. ORDER This revision has been filed by the assessee for the assessment year 2000-01 against an order of the Trade Tax Tribunal dated 22.4.2004 by which the Tribunal has come to the conclusion that Aluminium Grills, Diffusers and Dampers are to be charged at the rate of 15% as item which are used for Air Conditioners and Air Coolers etc. and not unclassified items at the rate of 10%. The assessee is a registered partnership firm and carries on business of manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as ventilators opening. For the years 1996-97, 1997-98, 1998-99 and 1999-2000, the items manufactured by the assessee, such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Caryaire Equipments India Pvt.Ltd, Noida Vs. Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi and others reported in 2004 U.P.T.C. 252. He has argued that the Tribunal has been swayed by the fact that one or two sales have been made by the manufacturer to the industry, such as, M/s Voltas Ltd. which is an Air Conditioning Industry, and, therefore, has sought the following questions of law: 1). Whether aluminum grills, dampers and diffusers, which are fixed on the ceiling or walls of kitchen, toilets etc. is not used in ceiling doors etc., hence it cannot be treated as parts or equipments of air conditioning plant or refrigeration equipments. 2). Whether in view of Division Bench decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n light and for protection from rains/dust cannot be treated as refrigeration and air conditioning plant and appliances or its component parts and accessories, the order passed by the Trade Tax Tribunal is valid and justified ?. 6) Whether aluminum grills, aluminum diffusers and dampers are taxable as unclassified item fall under entry Refrigeration and air conditioning plant and machinery. I have heard learned counsel for the assessee and learned Standing Counsel for the State and have also perused the order passed by the Tribunal. The Tribunal has considered the matter at great length and while examining the matter tried to rely upon the common ballance test to classify the item Aluminium Grills and has interpreted it to meant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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