CEGAT Tribunal rules in favor of Carrier Aircon Ltd., exempting Central Air Conditioning Plants from Central Excise duty

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Carrier Aircon Ltd., holding that Central Air Conditioning Plants erected by them are not subject to Central Excise duty. The Tribunal relied on the marketability test and a clarification by the Central Board of Excise & Customs. The impugned Order was overturned, and the Appeal was granted.

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The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Carrier Aircon Ltd., stating that Central Air Conditioning Plants erected by them are not exigible to Central Excise duty. The Tribunal considered the marketability test and the clarification by the Central Board of Excise & Customs in reaching this decision. The impugned Order was set aside, and the Appeal was allowed.

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