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<h1>Appellate Tribunal upholds decision on conveyer belt system licensing</h1> The Appellate Tribunal CEGAT in New Delhi upheld the decision to drop proceedings against the respondent for not obtaining a license under Central Excise ... Conveyer belt system - Excisability The Appellate Tribunal CEGAT in New Delhi upheld the decision to drop proceedings against the respondent for not obtaining a license under Central Excise Rules for fabricating a conveyer belt system at Srinagar Airport. The Tribunal ruled that the conveyer system became immovable property and could not be transported as a complete system, following a similar precedent. The appeal by the Revenue was dismissed.
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