TMI Blog1989 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ore Range. 2. It is the specific case of the petitioners that the petitioner Company carries on the business of cold storage. The respondents are allegedly contending that the welding of the duty paid steel pipes purchased by petitioner company in 'U' shape for the installation of the petitioner company amounts to manufacture of bunker coils and condensers by the petitioners and hence petitioners are liable to pay duty thereon under Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944. It is appropriate to state that the said welding is done for the purpose of installation of the cold storage system at the plant of the petitioner company. Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are ordinarily sold or offered for sale as ready assembled units cannot be subjected to any duty. According to the petitioners, there is no application of Item No. 29A(3) of the said First Schedule in the case of the petitioner company herein. 4. Elaborating these points, the petitioners have come up to this Court on the ground that the welding of the pipes in 'U' shape specifically meant for the cold storage of the petitioner company and the system therein installed by the petitioners do not and cannot amount to manufacture of any excisable goods. Further, the said steel pipes welded and arranged in 'U' shape for installation of the said cold storage systems are not goods and cannot be bought or sold in the market as goods. Moreover, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts thereof, Hence, the Hon'ble Division Bench was unable to agree with the respondents authorities that the Tariff Advice in relation to the refrigeration plants which are assembled at site was not relevant for determining the issue with regard to the parts which are assembled at site. In their Lordships' opinion, such parts though may be called cooling coils and condensers, were not liable to excise duty within the meaning of Item No. 29A(3) of the said First Schedule. 6. The above interpretation of the Item No. 29A of the said Schedule was accepted by the Kerala High Court in the reported decision in 1986 (9) E.C.R. Page 547 (Collector of Customs Central Excise, Cochin Ors. v. M/s. Calicut Refrigeration Company) relying fully on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree classifications mentioned in said Item No. 29A. Further, the description of each category of goods is clearly mentioned in Column 29A(2), and so far as column (3) therein is concerned, the tariff description is 'parts of refrigerating and air-conditioning appliances and machinery'. The words 'manufactured for sale' in Entry No. (3) of 29A cannot be read by drawing upon the theory of 'taking colour' from sub-entries (1) and (2) which has no application in a case like the present one. The Division Bench held that if those words were injected, it would be re-writing this Entry which would be the job of the Legislature. Therefore, cooling coils and condensers would squarely fall within the description of Item No. 29A(3) of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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