Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 809 - AT - Central ExciseValuation - includibility - whether the ducting which is a sub system of a central air conditioning system is liable to central excise duty? - Held that: - the ducts are prepared and assembled to facilitate carrying cool air from the air handling apparatus. Such ducts become a part of the complete central air conditioning plant which is an immovable property - reliance placed in the case of SUVIDHA ENGINEERS (INDIA) LTD. Versus COMMISSIONER OF C. EX., DELHI [2004 (3) TMI 307 - CESTAT, NEW DELHI], where it was held that erection of ducts etc. at site could not be considered "excisable goods" - appeal rejected - decided against Revenue.
|