https://www.taxtmi.com/caselaws?id=51204 Marketability is essential to central excise liability for central air-conditioning plants assembled and installed at customers' premises. Where a plant comes into existence only through on-site assembly on a turnkey basis and cannot be removed and sold in its assembled form without destroying essential components, it is not marketable as a complete article. Dismantled components constitute parts rather than the plant itself. Tariff classification alone does not establish excisability; the department must produce independent, cogent evidence that the assembled article can be taken to market and sold. Air-conditioning systems, as distinct from individual units, are therefore not liable to central excise duty when they lack marketability. 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 Marketability is essential to central excise liability for central air-conditioning plants assembled and installed at customers' premises. Where a plant comes into existence only through on-site assembly on a turnkey basis and cannot be removed and sold in its assembled form without destroying essential components, it is not marketable as a complete article. Dismantled components constitute parts rather than the plant itself. Tariff classification alone does not establish excisability; the department must produce independent, cogent evidence that the assembled article can be taken to market and sold. Air-conditioning systems, as distinct from individual units, are therefore not liable to central excise duty when they lack marketability. Case-Laws Central Excise Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51204