Excise duty on generating sets assembled at site - Clarification regarding - Central Excise - 41/90

Excise duty on generating sets assembled at site - Clarification regarding Circular No. 41/90 Dated 11-10-1990 [From F. No. 145/13/89-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Excise duty on generating sets assembled at site - Clarification regarding. Reference Board's F. No. 145/15/87-CX-4, dated the 6th November, 1986 clarifying that diesel generating sets assembled at site would not attract duty under Heading 8502, and to say that the general principles underlying the interpretation of 'goods' subject to duty of excise and exciseability of goods assembled at site were clarified by the Board in Circular No. 16/89 dated 20-4-1989 (F. No. 154/12/87-CX.4); Circular No. 17/89, dated 21-4-1989 (F. No. 207/73/88-CX.6) and Circular No. 13/90-CX.1, dated 18-4-1990 (F. No. 4/1/90-CX.1). In view of the position as clarified in the above circulars that machinery which is superficially attached/bolted to the ground so that its operation is vibration free, does not, by that reason become immovable property because it can easily be unbolted and bought and sold (for example Diesel Engine Generating Sets, Powerlooms etc.), the clarification contained in Board's F. No. 145/15/87-CX.4, dated 6-11-1986 would no longer be valid. It may also be pointed out that articles of machinery specified in Chapter 84 or 85 of HSN refer only to individual machinery items and not to complete mill or plant. Similar position would also prevail in respect of articles of machinery specified in Chapters 84 and 85 of the Schedule to the Central Excise Tariff Act. 2. The Board accordingly withdraws the instructions contained in F. No. 145/15/87-CX.4, dated 6-1-1986 and direct that individual cases be examined and decided on merits by Jurisdictional Officers of Central Excise in the light of general principles illucidated by the Board. However, past assessments may not be reopened and prospective effect be given to these instructions. 3. The field formations and trade may be suitably informed.