https://www.taxtmi.com/caselaws?id=107221 Central air conditioning plants erected and commissioned at customers' premises were treated as a site-assembled system rather than movable excisable goods. The test of marketability failed because the plant, as a whole, could not be taken to market and sold in that form, being transportable only after dismantling. A Board clarification under Section 37B also supported the view that an air conditioning system as a whole is not excisable. Accordingly, the plant was held not to attract central excise duty, and the duty demand could not be sustained. en-us Thu, 12 Sep 2002 00:00:00 +0530 Mon, 19 Mar 2012 16:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107221 Central air conditioning plants erected and commissioned at customers' premises were treated as a site-assembled system rather than movable excisable goods. The test of marketability failed because the plant, as a whole, could not be taken to market and sold in that form, being transportable only after dismantling. A Board clarification under Section 37B also supported the view that an air conditioning system as a whole is not excisable. Accordingly, the plant was held not to attract central excise duty, and the duty demand could not be sustained. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107221