Excise duty on site assembled goods: chargeable only if assembly creates a movable marketable product before immovable installation. Excise duty is chargeable on parts leaving the factory only if they embody the essential character of finished goods in C.K.D. condition; otherwise parts are dutiable as parts. At site, mere assembly does not attract duty unless it produces a different recognisable marketable product before immovable installation; where piece by piece erection results in immovable property, no excise duty is payable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty on site assembled goods: chargeable only if assembly creates a movable marketable product before immovable installation.
Excise duty is chargeable on parts leaving the factory only if they embody the essential character of finished goods in C.K.D. condition; otherwise parts are dutiable as parts. At site, mere assembly does not attract duty unless it produces a different recognisable marketable product before immovable installation; where piece by piece erection results in immovable property, no excise duty is payable.
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