Excise duty on generating sets: earlier blanket exemption withdrawn, cases now to be examined on merits with prospective effect.

Board withdraws earlier instruction exempting diesel generating sets assembled at site and directs that individual cases be examined and decided on merits by Jurisdictional Officers in light of the principle that machinery superficially bolted to the ground remains movable property; the change has prospective effect and past assessments need not be reopened.

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