Central Excise - Excisability of Plant & Machinery assembled at site - Communication of Board's Order No. 53/2/98-CX., dated 2-4-98 under Section 37B of C.E. Act, 1944 - Regarding

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..... Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Excisability of Plant Machinery assembled at site - Communication of Board's Order No. 53/2/98-CX., dated 2-4-98 under Section 37B of C.E. Act, 1944 - Regarding. Attention is invited to the instructions issued by the Central Board of Excise and Customs (henceforth referred to as the Board) .....

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..... ct, Board is of the view that the ratio of this judgment should be followed scrupulously in deciding the excisability of plants and machinery assembled and erected at site. 4. Now, therefore, in exercise of the powers conferred under Section 37B of the Central Excise Act, 1944 (henceforth referred to as the Act) and for the purpose of ensuring uniformity in the levy of duty of excise, the Board .....

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..... to be removed from its base and dismantled, before being sold. 5. The Board further directs that copy of this order be sent to all Chief Commissioners and Commissioners of Central Excise for being observed and for being made available as required to all other persons employed in the execution of the Act and for issue of trade notices. 6. Wherever there is a conflict between this order and the .....

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