Construction Cost Includes Installation Of Air-conditioners

Whether installation of Air-conditioners in the newly constructing project comes under BOCW Act or not. As per the definition of BOCW act electric work comes under the purview of the act but installation of HVAC including the cost of the air-conditioners liable for Cess or not, is not mentioned anywhere.
Can anyone clarify and send judgement to support the view point.

Dear Tonyvema,
Please confirm what type of air-conditioning (AC) it was. Was it central AC or split AC or Window AC. Latter two are portable whereas first one is immovable and part of the property itself.
Suppose if you provide high-capacity DG set as a part of the property. Will you include it in the cess?
Thanks,
Dinesh Divekar

Sir
The AC is centralized AHU i.e. air handling unit to be used for whole plant including offices and process.
This is ofcourse immovable property but its installation is a labour intesive one.
Regards