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2011 (3) TMI 1198 - AT - Central ExciseChiller packages installed in the premises of M/s. Hindustan Lever Limited by assessee - whether are excisable goods classifiable under Heading No. 8419.10 and liable to duty @ 40% ad valorem? - - Held that:- The chiller plant erected and commissioned at site is an immovable property. Only the various components which has gone into the manufacture, therefore, can be removed and transported. The plant as a whole cannot be transported from one place to another. From the above it is clearly seen that the product in question, chiller plant, erected and commissioned at site by M/s. Voltas Limited out of duty paid components and erected and commissioned at the site of the factory premises of M/s. Hindustan Lever Limited cannot be called as 'goods' and accordingly they are not liable to excise duty - decided in favour of Assessee.
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