TMI Blog2011 (4) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Central Board as also various other decisions of this court. This Court held that the appeal filed by the Commissioner Excise, had no merit - Besides, the air-conditioning plant was an immovable article whereas Asphalt drum/Hot mix plant is a movable article - Appeal is dismissed - 4079-4080 of 2003 - - - Dated:- 13-4-2011 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. REPRESENTED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect :- Refrigeration/air-conditioning plants. These are basically system comprising of compressors, ducting, pipings, insulators and sometime cooling towers etc. They are in the nature of system and are not machines as a whole. They come into existence only by assembly and connection of various components and parts. Though each component is dutiable, the refrigeration/air-conditioning system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the decision of this court in Commissioner of Central Excise, Ahmedabad v. Solid Correct Engineering Works - 2010 (252) E.L.T. 481. In the said decision, this court had considered the case of setting up of Asphalt Drum/Hot Mix plant. Apart from the fact that the aforesaid good is different from the good in question, even the circular which is referred to and relied upon by this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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