2000 (7) TMI 791 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai waived the deposit of duty, penalty, and redemption fine for an applicant who purchased components of a central air-conditioning plant. The Tribunal found that the plant, as such, is not marketable and cannot be removed as a whole, but rather as individual components. The decision was influenced by the interpretation rule and a previous Supreme Court judgment.