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TMI Blog2002 (5) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : C.N.B. Nair, Member (T)]. - The duty demand is on the ground that "Roof Mounted Package Unit" (RMPU) and "Electric Control Panels" (ECP) should be treated as one item falling under Chapter Heading 8415 as air-conditioning machines. Demand has also been confirmed for a period of about 4 years on the ground that short levy has taken place on account of wilful suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms break into their component parts whenever they are required to be transported. The system as such cannot be moved. It is his submission that in such circumstances each item constituting the part of an engineering system is required to be assessed as separate goods and not as parts of one item. The ld. Counsel also submits that the demand is time barred inasmuch as, all the facts of the case wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that it is the Scheme of Central Excise Act to treat machinery and control panels as separate goods classifiable under different Chapter Headings. To treat a system as one item would not be correct inasmuch as, a system as a whole cannot be brought to the market for sale. The system comes into existence only upon assembly at site, of many machines and parts. They cease to be a machine once the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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