TMI Blog1981 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... by the 2nd respondent, the Central Board of Excise and Customs, by Ext. P5, and later in revision by the 3rd respondent, Secretary to the Government of India, by Ext. P7. These orders are challenged in the present proceedings. 2. Entry 29A reads as follows : Item No. Tariff Description Rate of duty 29A. Refrigerating and air-conditioning appliances and machinery, all sorts, and parts thereof - (1) Refrigerators and other refrigerating appliances which are ordinarily sold or offered for sale as ready assembled units, such as ice makers, bottle coolers, display cabinets and water coolers. 80% ad valorem. (2) Air conditioners and other air-conditioning applia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the premises of the buyer out of necessary components purchased by the petitioner in the market. However the frame work and the cutting and bending of the coils were done by him at his workshop. What is manufactured by the petitioner, therefore, are the non-essential components of the Cooler. The essential ones were purchased by him in the market. These parts were taken by him to the premises of the buyer and by means of carpentry and masonry work were put together and assembled as a Cooler. The parts were not assembled merely by tightening them with nuts and bolts, but they were installed by an elaborate process. There is no evidence to show how elaborate was the process of installation. But the fact that these parts had to be install ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant. I am sure no consumer will be able to purchase from the market the Ice Cream Combination Cooler of the design and type in question. Consequently, no duty is chargeable under item 29A(1) of the C.E. Tariff as Refrigerator in respect of the Ice Cream Combiration Cooler assembled at the premises of the appellant. The appeal is therefore allowed with consequential relief to the appellants". In that proceeding the Appellate Authority clearly found that, in respect of a Cooler of the type in question here, there was no sale of a ready assembled unit as contemplated under Entry 29A. Such a Cooler is not ordinarily sold or offered for sale as a ready assembled unit. 3. The principle which governs facts of this nature is clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding has not been challenged by the Department shows that the Department has accepted that Finding as correct. Although I would have expected clear evidence on the point in the present case, I cannot brush aside or ignore the significance of the finding by the Appellate Collector in Ext. P8. I see no reason why that Finding of fact should not be made use of to find out the nature of the installation that is required in the present case. In the absence of any evidence to the contrary and in the light of the facts not controverted by the Department I must accept the contention of the petitioner that the article in question does not come within the scope of Entry 29A. 4. Exts. P3, P5 and P7 do not show that the findings are reasonably b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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