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2002 (9) TMI 701 - AT - Central ExciseExtract: ....... can be transported only in dismantled condition. Further, the Central Board of Excise and Customs under Order No. 58/1/2002, dated 15-1-2002 issued under Section 37B of the Act has clarified that Air conditioning system as a whole cannot be considered to be an excisable goods. Accordingly, the impugned Order is set aside and the Appeal is allowed.
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