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        Central Excise

        1996 (11) TMI 69 - SCH - Central Excise

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        Customs Tribunal: Totaliser at Race Course Not Subject to Excise Duty The Supreme Court upheld the Customs Tribunal's decision that the totaliser system at the race course was not subject to excise duty as it was embedded in ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Customs Tribunal: Totaliser at Race Course Not Subject to Excise Duty

                            The Supreme Court upheld the Customs Tribunal's decision that the totaliser system at the race course was not subject to excise duty as it was embedded in the earth and not considered 'goods'. The appeal by the Revenue was dismissed with no costs.


                            The Supreme Court upheld the Customs Tribunal's decision that the totaliser system at the race course was not subject to excise duty as it was embedded in the earth and not considered 'goods'. The appeal by the Revenue was dismissed with no costs.
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