JUDGMENT

Bharucha, J.-The order of the Customs, Excise & Gold (Control) Appellate Tribunal under appeal confirms the levy of excise duty on mono vertical crystallisers.

2. Mono vertical crystallisers are used in sugar factories. Their function is to exhaust molasses of sugar. A general note placed on the record of the Tribunal by the appellants, who have patented the mono vertical crystalliser, describes its function and manufacturing process. The mono vertical crystalliser is fixed on a solid RCC slab having a load bearing capacity of about 30 tonnes per sq. mt. It is assembled at site in different sections shown by the packing list given to customers with the invoices. This consists of bottom plates, tanks, coils, drive frames, supports, plates, distance places, cutters, cutter supports, tank ribs, distance plate angles, water tanks, coil extension pipes, loose bend angles, coil supports, railing stands, intermediate platforms, drive frame railings and flats, oil trough, wormwheels, shafts, housing, stirrer arms and support channels, pipes floats, heaters, ladders, platforms, etc. The parts aforestated are cleared from the premises of the appellants and the mono vertical crystallis