2002 (5) TMI 369

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....nt. Shri M.P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In all these eight applications, prayer has been made to waive the requirement of pre-deposit of Central Excise duty and penalty confirmed by the Commissioner (Appeals), under the impugned Order Nos. 659-666-CE/BPL/2001. 2. Shri Ramesh Nair, learned Advocate, submitted that the issue involved i....

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....d, in consultation with the Solicitor General of India, that refrigeration/air-conditioning plants are in the nature of systems and are not machines as a whole. "They come into existence only by assembly and connection of various components and parts. Though each component is dutiable, the refrigeration/air-conditioning system as a whole cannot be considered to be excisable goods." We also heard S....