https://www.taxtmi.com/circulars?id=6722 Heading 84.28 covers lift machinery as movable goods and excludes lifts that have become immovable by installation. Parts/components leaving the factory are chargeable according to their condition on removal: if they together amount to an unassembled lift or possess its essential character they are classifiable under 84.28, otherwise under 84.31. Site assembly is not manufacture merely because parts are brought together; duty at site arises only where assembly creates a different recognisable marketable article before installation. en-us Wed, 19 Apr 1989 00:00:00 +0530 Mon, 06 Jul 2009 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6722 Heading 84.28 covers lift machinery as movable goods and excludes lifts that have become immovable by installation. Parts/components leaving the factory are chargeable according to their condition on removal: if they together amount to an unassembled lift or possess its essential character they are classifiable under 84.28, otherwise under 84.31. Site assembly is not manufacture merely because parts are brought together; duty at site arises only where assembly creates a different recognisable marketable article before installation. Circulars Central Excise Wed, 19 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6722