2001 (6) TMI 101

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..... ted, assembled, tested and commissioned conveyer belt system at Srinagar Airport without obtaining licence under Central Excise Rules and without following Central [Excise] procedure. Hence demand was raised for recovery of duty of Rs. 1,88,504.66, treating goods as classifiable under CET sub-heading No. 8428.00, and proposing imposition of penalty. Adjudicating authority dropped proceedings, hold .....

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..... d that conveyer system attains its identity as conveyer system after operation required to make it workable took place and before that it was essentially assembling parts, thereafter remaining stages were incomplete system, Tribunal held that it cannot be transported as complete conveyer system to another place but it has to be dismantled into parts of such conveyer system. Therefore, system is im .....

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