2001 (6) TMI 359

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.... Shri M.P. Devnath Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  Respondent herein fabricated, assembled, tested and commissioned conveyer belt system at Srinagar Airport without obtaining licence under Central Excise Rules and without following Central [Excise] procedure. Hence demand was raised for recovery of duty of Rs. 1,88,504.66, treating goods ....

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.... M/s. DCL Polyster Ltd. has been decided by the Tribunal as reported in 2001 (129) E.L.T. 644 (Tribunal) = 2001 (43) RLT 733. It has been held that conveyer system attains its identity as conveyer system after operation required to make it workable took place and before that it was essentially assembling parts, thereafter remaining stages were incomplete system, Tribunal held that it cannot be tra....