2002 (9) TMI 683 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Carrier Aircon Ltd., stating that Central Air Conditioning Plants erected by them are not exigible to Central Excise duty. The Tribunal considered the marketability test and the clarification by the Central Board of Excise & Customs in reaching this decision. The impugned Order was set aside, and the Appeal was allowed.