TMI Blog1978 (11) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... ooling coils and condensers. Generally cooling coils and containers contain a very long length of pipes made in a particular shape. The petitioner, however, bought pipes of various lengths, erected them one after the other and joined one with the other with an 'U' shape bend. These bends were welded. The result was that the various pipes constituted an unit in designing the plant. This part of the plant was necessary in order to pass the cooling gas through it and thereby cool the chambers of the storage. The petitioner bought the pipes and the bends from the market and got them placed at the factory site and got them welded himself. 2. The petitioner received a notice dated April 22, 1970, from the Superintendent, Central Excise stating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rage. It was also found that the plea based upon the tariff advice relating to the entire refrigeration plant being assembled at site was not maintainable. Tariff advice was not applicable to components or parts of such refrigeration unit. The parts namely, the cooling coils and condensers erected by the petitioner in his own cold storage were liable to duty under Item No. 29A (3) of the Central Excise and Salt Act, 1944. The judgment of the Gujarat High Court relied upon by the petitioner was held distinguishable. On these findings the revision dismissed. 5. We are not disposed to decide the petition on a technical plea of alternative remedy because we now know the views of the Central Government. They have decided revisions in many case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-conditioners and evaporative type of coolers .... 100% ad valorem (3) Parts of refrigerating and air-conditioning appliances and machinery, all sorts......... 125% ad valorem. This entry finds place in the Schedule which is part of the Act. It has as much statutory force as the provisions of the Act itself. Under Entry 29A, refrigerating or air-conditioning appliances are covered. The sub-heading, which is equally important refers to refrigerating and air-conditioning appliances and machinery all sorts, and parts thereof. These things are elaborated in the sub-items (1), (2) and (3). It is apparent that refrigerating and air-conditioning appliances which answer the description given in sub-entries (1) and (2) alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s this. Air-conditioning plants, cold storage plants and ice-making plants, etc. consist of series of machines and other equipments which are situated at different places and connected with each other to form the complete equipment. Such plant may be sold completely but are not ordinarily sold or offered for sale as ready assembled units. These are erected at site and many of the equipments would have to be tailored to individual requirements. Such plants would not, therefore, be classified under sub-items (1) and (2) of Item 29-A of the Central Excise Tariff. Further the aforesaid interpretation of the tariff items was not considered and if refrigerating and air-conditioning plants are also taken as covered by the sub items (1) and (2), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-items (1) and (2). The heading of Entry 29-A makes it clear that only parts of such refrigerating and air-conditioning appliances and machinery as are covered by sub-entries (1) and (2) alone are liable to duty. In other words, the parts in question should be such as are ordinarily sold or offered for sale as ready assembled units. On any other interpretation the word 'thereof' occurring in the heading 29-A will be redundant. An interpretation which makes any part of a statute redundant has to be discarded. 9. Mr. Tewari appearing for the Department submitted that the duty leviable under the Excise Act is on the event of manufacture. The purpose or the object of manufacture is irrelevant. It is immaterial whether the article is manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
