CENTRAL CAMERA COMPANY LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an appeal against the judgment and order of Deshmukh J. (as he then was) dismissing the petition by the Appellants challenging the order of the Appellate Collector dated 9-5-1968 classifying certain X-ray Processing Units as Refrigerating appliances as falling in item 29A in the First Schedule to the Central Excises and Salt Act, 1944.

(2.) Facts relevant for the disposal of the appeal are as under : The product under dispute is referred to by the Petitioners as X-Ray Processing Machine or unit. The details of the said product are as under : It consists or two parts, one being the Master Tank or Cooling Unit and the other is Refrigerated Condensing Unit. The stainless steel tank and Master tank were go fabricated by the Petitioners through their manufacturers in accordance with designs supplied by them. They were insulated with thermocole and inserted in the outer mild steel jacket, which is also got fabricated as per the design furnished by the petitioners and suitably painted. The copper tubing are purchased from the market and are given required shape by bending top form cooling coils and are fitted on the walls of the master tanks in the inner side to form cooling coils, P.V.C. Suspension Board is also designed and fabricated for putting on the top of the unit and is checked for the dimensions correctness by inserting steel tanks in its openings. The master tank and the other tanks for chemical solution are then tested against leaks by filling with water. The Thermostat and the relay which are locally purchased are also fitted in their cooling units. Stainless steel developing tank used in X-Ray film processing units is corrosion proof and the temperature could be controlled easily by the refrigeration.

(3.) The question mainly is as to whether the said X-Ray processing unit could be classified as refrigerating appliance falling under item 29A because of refrigeration or cooling process applied thereto. Both the Collector and the learned Judge have held by reason of the application of cooling process to the said X-Ray processing unit the same would be classified as refrigerating appliances so as to fall under item 29A mentioned above.