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        Case ID :
        Central Excise

        Manufacture - Micro Spray Water Cooling System - the structure...

        Micro Spray Water Cooling System, immovable when assembled on-site, not subject to central excise duty.

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                          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.
                                Manufacture - Micro Spray Water Cooling System - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during assembling and cannot be considered as marketable goods attracting central excise duty - AT
                                Note: It is a system-generated summary and is for quick reference only.
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