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of <h1>Circular Clarifies Excisability of Site-Assembled Goods Under Central Excise Act; Distinguishes Movable vs. Immovable Goods.</h1> The circular addresses the excisability of plant and machinery assembled at site under the Central Excise Act, 1944. It clarifies that for goods manufactured at a site to be dutiable, they must have a new identity, character, and use, distinct from their components, and be marketable. It distinguishes between movable and immovable goods, stating that items permanently fixed and not marketable in their assembled form are not excisable. Specific examples include turnkey projects, storage tanks, and air conditioning systems, which are generally non-excisable unless they can be moved and sold as complete units. The circular aims to ensure uniformity in classification and advises that past instructions be modified accordingly.
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