B.B. Gujral, Vice President

1. M/s. Ravi Dughdhalaya have filed Revision Application dated 10-8-77 against order-in-appeal No. 599/77 dated 1-7-77 passed by the Appellate Collector of Customs and Central Excise, Bombay.

2. The appellant is a small milk vendor. He purchased a second hand air-compressor and copper tubes from the local market, had the copper tubes soldered together in a zigzag way and connected the wooden box with the compressor by means of these tubes. The wooden box was prepared locally and was called cabinet. The Central Excise officers seized the wooden box and the copper coils on the ground that they were dutiable as parts of refrigerating machinery. In the show-cause notice dated 27-8-76 it was alleged that the appellants had got manufactured the wooden cabinet and the cooling coils without obtaining the Central Excise licence and used them after assembling the milk cooler which is a refrigeration appliance falling under T.I. 29A(i). The Dy. Collector of Central Excise, Ahmedabad held that the appellants were engaged in the manufacture of cabinet for the milk cooler and the cooling coils and using the saming in assembly a milk cooler in their shop. The Deputy