https://www.taxtmi.com/circulars?id=6688 Excise duty is chargeable on parts leaving the factory only if they embody the essential character of finished goods in C.K.D. condition; otherwise parts are dutiable as parts. At site, mere assembly does not attract duty unless it produces a different recognisable marketable product before immovable installation; where piece by piece erection results in immovable property, no excise duty is payable. en-us Wed, 19 Apr 1989 00:00:00 +0530 Sat, 04 Jul 2009 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6688 Excise duty is chargeable on parts leaving the factory only if they embody the essential character of finished goods in C.K.D. condition; otherwise parts are dutiable as parts. At site, mere assembly does not attract duty unless it produces a different recognisable marketable product before immovable installation; where piece by piece erection results in immovable property, no excise duty is payable. Circulars Central Excise Wed, 19 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6688