Dutiability of Effluent Treatment Plants (ETP) under Heading 84.19 - Clarification regarding

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..... and Customs, New Delhi Subject : Dutiability of Effluent Treatment Plants (ETP) under Heading 84.19 - Clarification regarding. Doubts have been raised whether Effluent Treatment Plants which are assembled at site and attached to the ground would be excisable in view of specific mention in Heading No. 84.19 of Central Excise Tariff Act, 1985. 2. The matter has been examined. It is observed that .....

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..... nd components leaving the factory according to the conditions in which they are removed, i.e., if together they can be regarded as ETPs in un-assembled/dis-assembled condition or having the essential character of ETPs, they would be covered by sub-heading 8419.00 as ETPs. Otherwise, they would be charged to duty as parts and components under the appropriate heading. (ii) At site if the assembly o .....

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..... which is then lifted and placed in position and permanently attached to the earth/building, then a water tank comes into existence as goods capable of being brought and sold in the market and is liable to Central Excise duty. But where such tank comes into existence by fixing piece by piece while attached to the earth, it would be regarded as part of immovable property not liable to Central Excis .....

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