Central Excise - Levy of duty on plastic fabrications at site as permanent fixtures

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....enue) New Delhi Subject : Central Excise - Levy of duty on plastic fabrications at site as permanent fixtures. It has been brought to the notice of the Board that excise duty is being sought to be levied on the assembly/installation/erection of various articles of plastics like chimneys, tanks, scrubbers, towers, hoppers etc. The manufacturers have represented that no excise duty should b....

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....ged to duty as a chimney or a tank or a scrubber or a tower or a hopper. This is the ratio laid down in Supreme Court decision affirming the orders of CEGAT on weighbridges reported in 1988 (38) E.L.T. 566. When parts or components of such goods are brought together at site, it cannot be viewed as manufacture of such goods in C.K.D. condition since the process of just purchasing and bringing toget....