FRICK INDIA LTD. vs UNION OF INDIA AND OTHERS

The Supreme Court dismissed the appeal, affirming that sub-item (3) of item 29-A of the Central Excise Tariff encompasses all air-conditioning and refrigerating appliances and machinery, including parts thereof. The Court held that the legislative history and notifications indicate that the scope of sub-item (3) is comprehensive and independent of sub-items (1) and (2). It was clarified that whether the manufacturer supplies a complete unit is irrelevant for duty levied on parts specified in sub-item (3). The previous ruling in Mother India Refrigeration Industries Pvt. Ltd. v. Supdt. of Central Excise was overruled.