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2005 (7) TMI 168 - AT - Central ExciseExtract: .......t a conclusion to consider Fire Alarm System and CCTV System to be excisable goods coming into existence at a site and which cannot be shifted but as components. The appellants herein are not liable to pay duty under Central Excise Act on such systems . 3. In view of the finding no merits are found, and the order is set aside. (Pronounced in Court)
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