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TMI Blog2010 (5) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... d how the mineral water plant come into existence. Assessee's contention of non-excisability correct. Impugned order upheld. - E/542/2004 - 547/2010 - Dated:- 12-5-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri T.H. Rao, SDR, for the Appellant. Shri M.N. Bharathi, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue arising for determination in the present appeal is excisability of otherwise of Mineral Water Plant assembled at the site of customers — both the authorities below have accepted the contention of the assessees that the item in question is not excisable goods but immovable property not subject to excise duty. 2. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice claimed that the Plant in question as such is incapable of being bought and sold in the market and hence they are not excisable goods. 15. After careful perusal of the erection and commissioning of Mineral Water Purifying System under reference, it would appear to show that a number of vessels/tanks made out of mild steel/stainless steels along with filtering equipments, valves and pipe line system for interconnections are used at the site of the customer. In the first instance, it is evident that individual equipments, components, pipes etc., are manufactured elsewhere and brought to the site for erection purpose. The finding available on record does not indicate that any fabrication activity of serious nature except for erectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the site. However, it is clearly evident that Mineral Water Purifying System emerged only at the site of the customer after they were erected piece by piece and in all the cases, the number of vessels/tanks/ultraviolet boxes etc., are grouted to the civil foundation on a permanent basis. In this regard, it would be pertinent to refer to the Explanatory Notes in respect of Filtering or Purifying Machinery and Apparatus for Liquids or Gases as provided under Ch. Hdg 84.21 appearing in page 1280 of the HSR extracted below :- "(II) Filtering or Purifying Machinery and Apparatus for Liquids or gases" Much of the filtration or purification plant of this heading is purely static equipment with no moving parts. The Heading covers filters and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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