excise-basic concept

unless the commodity carry a "markatable price" as such, it can not be taxed under excise.

Ceiling fans for end user is immovable property, while for shopkeeper its goods.

Computer assembly done at shops/ service centres amounts to manufacture, as it produces new items out of the parts used, 

while the computer assembled  by individuals with parts for their own use, can not be taxed.

whether eraction charges of celling fan incurred at client side will be added to assessable value?

Dept circular says that where the goods come into existence, before being immovable, whatever is incurred will be included in the value. This implies that erection charges are surely a part of the assessable value...

Where the goods cannot be removed without substantial damage to the asset, then the asset becomes immovable and no excise is payable...

And so fan is excisable... of course u dont beak the fan to dismantle it