Immovable property test defeated excise duty claim for a permanently attached dust collector system.

A dust collector system permanently attached to earth was treated as part of immovable property rather than excisable goods. The evidence showed it could not be dismantled without being broken or damaged, and the affidavit supporting the assessee's case was not rebutted by the Revenue. On that factual basis, the finding that the system was not liable to central excise duty was upheld, and the Revenue's challenge failed.

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Issues: Whether the Dust Collector System was excisable goods or an immovable property not liable to central excise duty.

Analysis: The system was found to be permanently attached to earth and part of the immovable property. The evidence that it could not be dismantled without being broken or damaged was accepted, while the Revenue failed to rebut the affidavit relied upon by the assessee. The Commissioner's finding that the system was not excisable was upheld.

Conclusion: The Dust Collector System was held not to be excisable goods and the Revenue's challenge failed.

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