Supreme Court · 2006 INSC 997 · Decided 12 December 2006
Commissioner of Central Excise, Indore v. M/S. Virdi Brothers and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 997 · [2006] SUPP. 10 S.C.R. 830
- Case number
- CIVIL APPEAL No. 203/2002
- Decided
- 12 December 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 37B
Headnote
Central Excises Act, I 944: Section 3-Plant and machinery assembled at site-Whether excisable C goods-Held: These plants are basically systems comprising of various components and are not machines as a whole-Accordingly such systems as a whole are not excisable goods-Circular No. 581112002-CX appeals is whether Tribunal was D correct in holding that refrigeration plant/cold storage plant/central air­ conditioning plant/caustic soda plant assembled at site are not excisable goods. Dismissing the appeals, the Court HELD: In view of the Circular No.58/1/2002-CX: dated 15th January,
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