CARYAIRE EQUIPMENTS INDIA LTD. Vs. MINISTRY OF FINANCE

JUDGEMENT

(1.) THIS writ petition has been filed for a writ of certiorari to quash the impugned Circular dated 13.9.2000 Annexure -13 to the writ petition and for a mandamus restraining the respondents from imposing any excise duty on the grills, dampers and diffusers manufactured by the petitioner under tariff entry No. 84.15 of the Central Excise Tariff Act, 1985. Heard Shri Bharatji Agarwal, learned Senior Advocate and Shri Pirusk Agarwal, learned Counsel for the petitioner and learned Counsel for the Central Government for the respondents.

(2.) THE petitioner is a Company registered under the Indian Companies Act and has a factory at Noida where it manufactures aluminium grills, dampers and diffusers which ate fixed on the walls and ceilings of buildings as ventilation opening where the air cooling/heating ventilation system or central air -conditioning system are installed in the building and sites.

(3.) IT is alleged in Paragraph 4 of the writ petition that this fixing of goods manufactured by the petitioner does not in any way involve either changing of the temperature or any chemical or mechanical process involving change in the temperature. It is simply an opening in the walls or ceilings which facilitate the air to pass through it either from the wall or from the ceiling where it is fixed. It is alleged in Paragraph 6 of the writ petition that as per the specification of the grills manufactured by the petitioner, the same type, size or quality can be used either for general purposes, such as ventilation system in the places or rooms, or it can be used in car parking basements, industrial sheds, etc. These grills are also used as dummy grills for beautification of the interior decoration of the rooms as per the requirements of the customers. Hence, these grills are not necessarily used in the air -conditioning system but are also fixed in the immovable property like various rooms in the buildings, industrial sheds, car parking places etc. for ventilation system. In Paragraph 7 of the writ petition it is alleged that the petitioner does not manufacture the grills used in the air -conditioner, commonly known as window type air -conditioner, or split type air -conditioner which are air -conditioning machines where the grills of standard size and quality are fitted in the air -conditioner as integral and inseparable parts of the air -conditioning machines. The grills which the petitioner is manufacturing are being used by the job workers who perform the big jobs in immovable properties for fixing it in the buildings etc. for air -conditioning systems/projects.