Classification of lifts: lift machinery, not installed fixtures, attracts excise duty when movable before installation. Heading 84.28 covers lift machinery as movable goods and excludes lifts that have become immovable by installation. Parts/components leaving the factory are chargeable according to their condition on removal: if they together amount to an unassembled lift or possess its essential character they are classifiable under 84.28, otherwise under 84.31. Site assembly is not manufacture merely because parts are brought together; duty at site arises only where assembly creates a different recognisable marketable article before installation.
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.
Classification of lifts: lift machinery, not installed fixtures, attracts excise duty when movable before installation.
Heading 84.28 covers lift machinery as movable goods and excludes lifts that have become immovable by installation. Parts/components leaving the factory are chargeable according to their condition on removal: if they together amount to an unassembled lift or possess its essential character they are classifiable under 84.28, otherwise under 84.31. Site assembly is not manufacture merely because parts are brought together; duty at site arises only where assembly creates a different recognisable marketable article before installation.
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