https://www.taxtmi.com/caselaws?id=115705 An electronic weighing system erected and installed at the customer's site was treated as immovable property and not excisable goods, so its value could not be assessed as a whole in CKD or unassembled form. On that basis, bought-out items used in the site-erected system were not includible in the assessable value of the final system, and duty demand on that composite value was unsustainable. Separately identifiable manufactured components, including the consoles/data processors, remained dutiable on their own clearance and were classifiable as automatic data processing machines under Heading 84.71. en-us Wed, 14 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 13:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115705 An electronic weighing system erected and installed at the customer's site was treated as immovable property and not excisable goods, so its value could not be assessed as a whole in CKD or unassembled form. On that basis, bought-out items used in the site-erected system were not includible in the assessable value of the final system, and duty demand on that composite value was unsustainable. Separately identifiable manufactured components, including the consoles/data processors, remained dutiable on their own clearance and were classifiable as automatic data processing machines under Heading 84.71. Case-Laws Central Excise Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115705