https://www.taxtmi.com/forum/issue?id=106994 Excisability of site assembled machinery depends on whether the assembled plant is capable of being sold or shifted without dismantling. If it can be marketed or removed intact, Rule 2(a) applies and the machinery is excisable even if transported dismantled; if removal necessarily requires dismantling into component parts it is immovable and not excisable. Turnkey project installations are generally not treated as excisable as a whole, though constituent components remain dutiable. en-us Mon, 07 Jul 2014 14:07:34 +0530 Thu, 23 Jan 2025 15:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106994 Excisability of site assembled machinery depends on whether the assembled plant is capable of being sold or shifted without dismantling. If it can be marketed or removed intact, Rule 2(a) applies and the machinery is excisable even if transported dismantled; if removal necessarily requires dismantling into component parts it is immovable and not excisable. Turnkey project installations are generally not treated as excisable as a whole, though constituent components remain dutiable. Discussion-Forum Central Excise Mon, 07 Jul 2014 14:07:34 +0530 https://www.taxtmi.com/forum/issue?id=106994