https://www.taxtmi.com/circulars?id=7592 The Board orders that plant and machinery assembled and erected at site attract central excise duty when the assembled article is a final product distinct from its components, is specified as excisable in the Central Excise Tariff, qualifies as goods by being movable and saleable despite attachment for operational efficiency, and is marketable even if removal and dismantling are required. en-us Thu, 02 Apr 1998 00:00:00 +0530 Tue, 15 Sep 2009 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7592 The Board orders that plant and machinery assembled and erected at site attract central excise duty when the assembled article is a final product distinct from its components, is specified as excisable in the Central Excise Tariff, qualifies as goods by being movable and saleable despite attachment for operational efficiency, and is marketable even if removal and dismantling are required. Circulars Central Excise Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7592