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    <title>Cooling Towers Classified as Immovable Property, Exempt from Excise Duty; Preliminary Assessment Unfavorable to Petitioner.</title>
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    <description>The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute immovable property outside the ambit of excise duty - prima facie case is against the assessee. - AT</description>
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    <pubDate>Wed, 27 Nov 2013 01:38:34 +0530</pubDate>
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      <description>The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute immovable property outside the ambit of excise duty - prima facie case is against the assessee. - AT</description>
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