2017 (6) TMI 809

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..... the ducts are prepared and assembled to facilitate carrying cool air from the air handling apparatus. Such ducts become a part of the complete central air conditioning plant which is an immovable property - reliance placed in the case of SUVIDHA ENGINEERS (INDIA) LTD. Versus COMMISSIONER OF C. EX., DELHI [2004 (3) TMI 307 - CESTAT, NEW DELHI], where it was held that erection of ducts etc. at site .....

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..... the chilled water gets converted into chilled air and the distribution of chilled air through air distribution system which is carried by a ducting system. In addition, lot of piping work is involved and insulation is to be done of the piping as well as the ducting. The issue involved in this appeal is whether the ducting which is a sub system of a central air conditioning system is liable to cen .....

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..... system. 5. Ld. Counsel for the respondent justified the impugned order. He submitted that during the process of installing air conditioning plant at the site, the ducts are prepared and assembled to facilitate carrying cool air from the air handling apparatus. Such ducts become a part of the complete central air conditioning plant which is an immovable property and hence no duty can be demanded .....

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..... it has been, inter alia, held that work of ducting / air conditioning carried out at site does not amount to fabrication n in factory and could not be considered excisable goods . While arriving at this decision, the Hon'ble CESTAT had relied upon the ratio of the judgements / decisions in the cases of Aruna Industries Vs. Collector 1986 (250) ELT 580 (T), Commissioner Vs Wainganga Sahkari S.Karkh .....

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..... dicating Authority, inter alia, confirming the duty demand of ₹ 27,96,497/- on the value of ductings is required to be set aside in toto, which I hereby do. Appeal allowed." 7. On careful consideration of the issue, we find no reason to interfere with the findings of the Commissioner since it is based on the law settled by the Apex Court and followed by the Tribunal. 8. In view of t .....

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