https://www.taxtmi.com/caselaws?id=51310 Refrigeration and air-conditioning plants assembled from multiple components are treated as systems rather than machines as a whole for central excise purposes. Such erected plants do not constitute excisable goods and are therefore not liable to central excise duty. Individual components and parts used in assembling the plants may nevertheless remain separately dutiable. The position follows the earlier Tribunal approach and the CBEC clarification issued under its statutory powers. en-us Tue, 18 Jun 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51310 Refrigeration and air-conditioning plants assembled from multiple components are treated as systems rather than machines as a whole for central excise purposes. Such erected plants do not constitute excisable goods and are therefore not liable to central excise duty. Individual components and parts used in assembling the plants may nevertheless remain separately dutiable. The position follows the earlier Tribunal approach and the CBEC clarification issued under its statutory powers. Case-Laws Central Excise Tue, 18 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51310