https://www.taxtmi.com/caselaws?id=107091 A centrally installed air-conditioning plant erected and commissioned at customers' premises was treated as a site-assembled system, not a marketable machine capable of sale as such. Because it could be transported only after dismantling, the test of marketability was not satisfied and the plant did not qualify as excisable goods. The Board's Section 37B clarification also stated that an air-conditioning system as a whole is not excisable goods. The plant was therefore not exigible to central excise duty. en-us Thu, 12 Sep 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107091 A centrally installed air-conditioning plant erected and commissioned at customers' premises was treated as a site-assembled system, not a marketable machine capable of sale as such. Because it could be transported only after dismantling, the test of marketability was not satisfied and the plant did not qualify as excisable goods. The Board's Section 37B clarification also stated that an air-conditioning system as a whole is not excisable goods. The plant was therefore not exigible to central excise duty. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107091