2002 (9) TMI 683

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..... [Order per : V.K. Agrawal, Member (T)]. In this Appeal filed by M/s. Carrier Aircon Ltd., the issue involved is whether Central Air Conditioning Plants erected by them in the premises of their customers are exigible to Central Excise duty. 2. Shri R. Krishnan, learned advocate, submitted that the Appellants erected and commissioned the huge Air conditioner system; that during the relevan .....

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..... r cooling area is made in every room, corridor and stairs as required; that the issue of non-excisability of the Central Air Conditioning Plant has been settled even by the Central Board of Excise Customs under Order No. 58/1/2002, dated 15-1-2002 issued under Section 37B of the Central Excise Act; that it has been clarified by the Board in consultation with the Solicitor General of India that a .....

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..... ssions of both the sides. The issue regarding the excisability of Central Air Conditioning Plant has been settled by the Appellate Tribunal in the case of Blue Star Ltd. wherein it was held that Central Air Conditioning Plant cannot be taken to the market and sold as such as it is to be separated into its components and accordingly the test of marketability laid down by the Supreme Court in the ca .....

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