https://www.taxtmi.com/caselaws?id=343 The Appellate Tribunal held that ducting fabricated on-site as part of a Central Air-Conditioning System is not excisable under the Central Excise Act. The duty demand on the appellants was deemed unjustified, and no penalties or additional liabilities should be imposed. The orders demanding duty were set aside, and the appeals were allowed. en-us Tue, 20 Sep 2005 00:00:00 +0530 Thu, 03 Apr 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343 The Appellate Tribunal held that ducting fabricated on-site as part of a Central Air-Conditioning System is not excisable under the Central Excise Act. The duty demand on the appellants was deemed unjustified, and no penalties or additional liabilities should be imposed. The orders demanding duty were set aside, and the appeals were allowed. Case-Laws Central Excise Tue, 20 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343