https://www.taxtmi.com/caselaws?id=105137 Goods removed in disassembled form for transportation and assembled at site were treated as complete machines, because the invoices described them as complete machines and the record showed only a transport-related dismantling. On that basis, duty could not be demanded on the footing that only parts were cleared, and the duty demand was set aside. Failure to follow the prescribed procedure for removal of consignments of complete machinery in parts, however, remained a separate procedural breach, so the penalty was sustained despite the annulment of the duty demand. en-us Wed, 22 Nov 2000 00:00:00 +0530 Fri, 02 Mar 2012 16:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105137 Goods removed in disassembled form for transportation and assembled at site were treated as complete machines, because the invoices described them as complete machines and the record showed only a transport-related dismantling. On that basis, duty could not be demanded on the footing that only parts were cleared, and the duty demand was set aside. Failure to follow the prescribed procedure for removal of consignments of complete machinery in parts, however, remained a separate procedural breach, so the penalty was sustained despite the annulment of the duty demand. Case-Laws Central Excise Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105137