Immovable steel structurals fixed to earth are not excisable goods, so no duty arises on site-erected structures.

Steel structurals fabricated and erected at site, once permanently fixed to the earth, were treated as immovable property rather than excisable goods. Following the Larger Bench view, the Tribunal held that immovable iron and steel structures do not fall under Heading 73.08, which applies only to movable structures or prepared parts capable of being regarded as goods. Because the structures formed part of the roof and framework of the godown and could not be removed or marketed as goods, no excise duty liability arose.

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Issues: Whether steel structurals fabricated and erected at the respondent's site, after being permanently fixed to the earth, constituted excisable goods liable to duty.

Analysis: The dispute turned on whether the fabricated structurals retained the character of goods or became immovable property once erected. The Tribunal followed the Larger Bench view that immovable iron and steel structures, not being goods, do not fall under Heading 73.08, and that only movable structures or parts thereof, or plates, rods, angles and similar items in prepared or pre-assembled form, are exigible. The orders below had found that the structures were permanently attached to the earth and formed part of the roof and framework of the godown, incapable of being removed or marketed as goods.

Conclusion: The fabricated and erected structurals, being permanently affixed to the earth, were not excisable goods and no duty liability arose.

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