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G.SANKARAN, V.T.RAGHAVACHARI
Shri Synthetics Ltd. – Appellant
Versus
Collector of Central Excise, Indore – Respondent
G. Sankaran, Sr. Vice President
1. This appeal is against Order No.l/82/TI-29A dated the 23rd November, 1982, passed by the Additional Collector of Central Excise, Indore, whereby he held that the benefit of duty concession in terms of Central Excise Notification No. 56/78 dated 1-3-1978 was not admissible in respect of two air conditioners installed by the appellants, one in the pump maintenance (burn-out) Section and the other in the instrument shop, on the ground that these two places were used for purposes other than for the manufacture of goods. The Additional Collector, therefore, called upon the appellants to pay the differential duty on the two air conditioners in terms of the show cause notice dated 22-12-1979 issued by the Superintendent of Central Excise, Ujjain.
2. We have heard Shri Vivek Gambhir, Advocate, for the appellants and Shri K.C. Sachar, Departmental Representative, for the respondent and have read the record.
3. Central Excise Notification No. .56/78 issued under Central Excise Rule 8(1) fixes a concessional rate of duty for room air conditioners falling under Item No. 29A(2) of Central Excise Tariff Schedule subject to the conditions set out in the notifi
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