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Commissioner of Central Excise Chennai Versus Blue Star Ltd.

Valuation - includibility - whether the ducting which is a sub system of a central air conditioning system is liable to central excise duty? - Held that: - the ducts are prepared and assembled to facilitate carrying cool air from the air handling apparatus. Such ducts become a part of the complete central air conditioning plant which is an immovable property - reliance placed in the case of SUVIDHA ENGINEERS (INDIA) LTD. Versus COMMISSIONER OF C. EX., DELHI [2004 (3)307 - CESTAT, NEW DELHI], whe .....

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n manufacturers of air conditioning equipments. They undertake complete design, supply, erection and commissioning of Central Air conditioning Plants at their customers sites. In the course of such installation and commissioning of Central Air conditioning Plants, in addition to the refrigeration system which converts water into a chilled water, other systems are also required such as system for air handling in which the chilled water gets converted into chilled air and the distribution of chill .....

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97/- along with imposition of penalties under Central Excise Rules. When the issue was agitated in appeal, vide the impugned order, Commissioner (Appeals) set aside the demand. Aggrieved by the decision, Revenue is in appeal. 3. With the above background, we heard Shri L. Paneerselvam, Ld. D.R as well as Shri Y.Ramakrishnan, C.A. 4. The Ld. D.R supported the findings of the original authority. He also cited the Tribunal's decision in the case of Blue Star Ltd. Vs CCE Madurai - 1999 (107) ELT .....

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can be demanded on the same. He further submitted that Tribunal s decision in the case of Suvidha Engineers (India) Ltd. Vs CCE Delhi -1999 (107) ELT 609 (Tri.) is in their favour wherein the Tribunal followed the decision of the Hon ble Supreme Court and has taken a view that erection of ducts at the site would not be considered as excisable goods. 6. We find that the learned Commissioner (Appeals) in the impugned order has set aside the demand after considering the decision of the CESTAT in th .....

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