Central Excise - Levy of duty on plastic fabrications at site as permanent fixtures

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..... Subject : Central Excise - Levy of duty on plastic fabrications at site as permanent fixtures. It has been brought to the notice of the Board that excise duty is being sought to be levied on the assembly/installation/erection of various articles of plastics like chimneys, tanks, scrubbers, towers, hoppers etc. The manufacturers have represented that no excise duty should be levied on such .....

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..... himney or a tank or a scrubber or a tower or a hopper. This is the ratio laid down in Supreme Court decision affirming the orders of CEGAT on weighbridges reported in 1988 (38) E.L.T. 566. When parts or components of such goods are brought together at site, it cannot be viewed as manufacture of such goods in C.K.D. condition since the process of just purchasing and bringing together or transportin .....

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..... manner. Mere bringing together of parts and components would not be excisable. (iii) However, at site, if the piece by piece erection or installation of parts or components results in to an immovable property, then no duty would be required to be levied on such property. 3. The above guidelines may be brought to the notice of the lower field formations and trade interests may also be suitably .....

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