2000 (7) TMI 791

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.... the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 31.49 lakhs approximately and penalty of Rs. 36.49 lakhs. The applicant purchased components of central air-conditioning plant and stored them in the department stores. Duty has been demanded and penalty imposed on the ground that by p....

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....nditioning parts is immovable or movable; on the face of it, it does not appear to be immovable. The question however is whether it is goods i.e., whether the plant can be taken to the market for being sold as a plant. The department stores, we have been told, is spread over four floors. Various components of the complete plant would be scattered throughout this area. It would be extremely difficu....