2002 (9) TMI 701 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Central Air Conditioning Plants erected by M/s. Carrier Aircon Ltd. 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.