2005 (7) TMI 168

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..... . - Appellants are inter alia, engaged in the activity of installation of Fire Alarm Systems ("FAS" for short) and Closed Circuit Television System ("CCTV" for short). These systems are installed at the premises of various customers. Various items of equipment such as cameras, receiver driver units, pan and tilt units, multiplexers, detectors, panels, monitors, cabling, etc., are either purchased .....

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..... The Appellants there only manufactured alarm panel, repeaters, etc., and not the detecting part. Therefore it was held and noted that to the Fire Alarm System being manufactured cannot be added the value of the components brought from outside or the assessee be held to have manufactured for levy of duty on Fire Alarm System as a whole. Following this decision and on noting the submission of ld. A .....

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..... uction which we find are applicable in the facts of this case. We would find no merits in arriving at a conclusion to consider Fire Alarm System and CCTV System to be excisable goods coming into existence at a site which cannot be shifted but as components. The appellants herein are not liable to pay duty under Central Excise Act on such 'systems'. 3. In view of the finding no merits are found .....

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