https://www.taxtmi.com/caselaws?id=95579 A diesel generating set assembled at site from an engine, alternator and other bought-out parts was treated as excisable goods classifiable under Heading 85.02 because installation on a foundation did not, by itself, negate permanence or commercial identity. However, manufacturer liability was not established against the appellants where the evidence showed assembly by another concern pursuant to their purchase order, and mere location of the unit in their premises was insufficient. In the absence of proof that the assembler acted as their hired labour, the duty demand and penalty were set aside. en-us Mon, 24 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95579 A diesel generating set assembled at site from an engine, alternator and other bought-out parts was treated as excisable goods classifiable under Heading 85.02 because installation on a foundation did not, by itself, negate permanence or commercial identity. However, manufacturer liability was not established against the appellants where the evidence showed assembly by another concern pursuant to their purchase order, and mere location of the unit in their premises was insufficient. In the absence of proof that the assembler acted as their hired labour, the duty demand and penalty were set aside. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95579