2002 (2) TMI 161

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....S.S. Kang, Member (J)]. - The Appellants filed this appeal against the Adjudication Order passed by the Commissioner, Central Excise who had confirmed the demand of Rs. 42,02,128/- with a penalty of an equal amount and further penalty of Rs. 5 lakhs under Rule 173Q of Central Excise Rules on the ground that Central Air Conditioning Plant is excisable goods classifiable under Chapter 84 of the Cent....

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....cally systems comprising of compressors, ducting, pipings, insulators and sometimes cooling towers etc. They 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. Air con....