SUSANTA CHATTERJI, J.

( 1 ) THE present Rule was issued on 29-4-1982 at the instance of the writ petitioners praying, inter alia, for issuance of a Writ of Mandamus commanding the respondents to withdraw, cancel and/or rescind the purported notice dated 18-1-1982 and all the purported proceedings relating thereto and not to levy any duty under the Central Excises and Salt Act, 1944 and the Rules thereunder. The said purported notice dated 18-1-1982 was issued by the Assistant Collector of Central Excise, Chandernagore 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 reads as follows :-29a. Refrigerating and air-conditioning appliances are machinery :-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;2. Air-conditioners and other air-conditioning appliances which are ordinarily sold or offered for sale as ready assembled units including package type of Air-Conditioners and evaporating type of coolers;

( 3 ) PARTS of refrigerating and air-conditioning appliances and machinery, all sorts. 3. The writ petitioners contend that under Item No. 29a (3) as above, what is contemplated is parts of refrigerating and air-conditioning appliances and/or machineries of the type referred to in sub-item (2) of Item No. 29a and duty can be levied only on refrigerator or refrigerating appliances or air-conditioner or air-conditioning appliances which are ordinarily sold or offered for sale as ready assembled units. According to the petitioners, the duty under sub-item (3) is sought to be levied only on parts of such appliances or machinery as are commonly sold and dealt with as assembled units, when such parts are manufactured and sold for replacement of the worn out parts of such appliances and/or machineries. Further under sub-item (3), items necessary for installation of cold storage system and which are made specifically for such purpose and for such industrial system is not machinery or appliance which 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, the said pipes have no other utility and value without being used in the cold storage system of the petitioner company.

( 5 ) IN course of hearing, a point of law has arisen. The attention of the Court has been drawn to a decision reported in 1980 E. L. T. Page 600 [mother India Refrigerator P. Ltd. v. Superintendent of Central Excise and Ors]. Therein, by the Division Bench of Allahabad High Court it was found that Item No. 29a as above applied only to those parts of refriger

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