https://www.taxtmi.com/caselaws?id=100351 Assembled central air-conditioning plant was examined for excise duty on the basis that its components, when put together in a department store, constituted marketable goods. The Tribunal noted the contention that the plant could not be removed or sold as such without dismantling, and that only the separate components could be taken apart. It held on a prima facie basis that the relevant inquiry was marketability of the plant as a whole, not merely whether it was movable or immovable, and treated the matter as covered by the cited Supreme Court decision. Waiver of deposit of duty, penalty and redemption fine was granted and recovery was stayed. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 01 Feb 2012 11:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100351 Assembled central air-conditioning plant was examined for excise duty on the basis that its components, when put together in a department store, constituted marketable goods. The Tribunal noted the contention that the plant could not be removed or sold as such without dismantling, and that only the separate components could be taken apart. It held on a prima facie basis that the relevant inquiry was marketability of the plant as a whole, not merely whether it was movable or immovable, and treated the matter as covered by the cited Supreme Court decision. Waiver of deposit of duty, penalty and redemption fine was granted and recovery was stayed. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100351