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2008 (5) TMI 283 - AT - Central ExciseErection of boiler – manufacture – duty liability - CVL had cleared the boiler in SKD/CKD condition including its accessories on payment of duty – held that - . In both the final orders, the Tribunal had found that CVL had cleared boilers in CKD/SKD condition which were assembled at the customer’s site along with duty paid components procured from other vendors. CVL had classified the impugned goods removed from its factory as boilers in CKD/SKD condition falling under CH 8448.10 after filing the classification declaration under Rule 173B of CER. They had discharged duty on the goods manufactured and cleared to the customer’s site, at the rates applicable to boilers. At the customer’s site the components were assembled into boilers and erected piece by piece, on a concrete foundation. Such boilers could be removed only by dismantling them into parts. It had been found that on assembly and erection, the new item that had emerged in each case was immovable property not exigible to excise duty.
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