2002 (2) TMI 161

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..... Adjudication Order passed by the Commissioner, Central Excise who had confirmed the demand of Rs. 42,02,128/- with a penalty of an equal amount and further penalty of Rs. 5 lakhs under Rule 173Q of Central Excise Rules on the ground that Central Air Conditioning Plant is excisable goods classifiable under Chapter 84 of the Central Excise Tariff. 2. Heard Both sides. Contention of the Appe .....

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..... sometimes cooling towers etc. They are in the nature of systems and are not machines as a whole. They come into existence only by assembly and connection of various components and parts. Though each component is dutiable, the refrigeration/air conditioning system as a whole cannot be considered to be excisable goods. Air conditioning units, however, would continue to remain dutiable as per the Ce .....

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