1999 (7) TMI 395

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.... for the Appellant. Shri K.M. Patwari, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The appellant manufactures, on order, mechanical handling equipment. It is not in dispute that the equipment which is the subject matter of the proceeding in these two appeals is installed at the customer's site by using, apart from items manufactured and cleared from the appellant'....

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....tivities relating to the manufacture and installation of equipment at site. Since that equipment is not excisable or liable to duty, (being immovable property) it would follow that charges relating to the coming into existence of that equipment are also not excisable. The departmental representative contends that these are liable to duty. 3. The Asst. Collector, in his order does not furni....

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....duty. It was contended that duty had been paid on such goods. They consisted of standard equipment manufactured and cleared by the appellant by way of sale for which price list has been filed and of items specially fabricated for use of a particular product; if this contention is correct, no further duty would be payable on the first set of items. Duty would be payable on the second set of items, ....