https://www.taxtmi.com/caselaws?id=51204 Central air-conditioning plants assembled and installed at customers' premises on a turnkey basis were held not marketable because they came into existence only through site assembly, could not be removed and sold as such, and would lose their identity on dismantling. Mere tariff classification did not establish excisability, and the department failed to produce independent evidence of marketability. The article also noted that the Board treated an air-conditioning plant as a system distinct from a unit, reinforcing that the system as a whole was not excisable. Accordingly, the plants were not liable to central excise duty. en-us Mon, 13 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51204 Central air-conditioning plants assembled and installed at customers' premises on a turnkey basis were held not marketable because they came into existence only through site assembly, could not be removed and sold as such, and would lose their identity on dismantling. Mere tariff classification did not establish excisability, and the department failed to produce independent evidence of marketability. The article also noted that the Board treated an air-conditioning plant as a system distinct from a unit, reinforcing that the system as a whole was not excisable. Accordingly, the plants were not liable to central excise duty. Case-Laws Central Excise Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51204