COMMNR. OF CENTRAL EXCISE, INDORE vs M/S. VIRDI BROTHERS .

The Supreme Court addressed the issue of excisability of refrigeration, cold storage, and air-conditioning plants under the Central Excise Act, 1944. The Court held that such plants, being systems of various components rather than standalone machines, do not qualify as excisable goods. The ruling affirmed the CEGAT's decision that no excise duty is applicable, thereby upholding the principle that assembly of components does not constitute manufacture of a new marketable commodity under the Act.