Installed machinery is not "goods" once attached to earth, so confiscation powers under excise rules do not apply.

Installed plant and machinery cease to be "goods" once they are attached to the earth and become immovable property. The term "goods" must be given its ordinary meaning unless specially expanded by statute, and the definition of excisable goods does not include immovable property. On that basis, the confiscatory powers under Rule 9 and Rule 173Q of the Central Excise Rules, 1944 do not extend to machinery already installed in factory premises. Installed machinery was therefore outside the scope of confiscation under those rules.

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Issues: Whether machinery, after installation in the factory premises, continued to be "goods" liable to confiscation under Rule 9 and Rule 173Q of the Central Excise Rules, 1944.

Analysis: Excisable goods are liable to confiscation under Rule 9 and Rule 173Q, but the term "goods" must bear its ordinary meaning unless specially defined. The definition of excisable goods under Section 2(d) of the Central Excises and Salt Act, 1944 does not enlarge "goods" to include immovable property. Applying the commonly understood meaning of goods, together with the constitutional and Sale of Goods law concept of movable property, machinery that has been installed and attached to the earth ceases to be goods. The confiscatory power under the cited rules therefore does not extend to installed plant and machinery as immovable property.

Conclusion: Installed machinery was not liable to confiscation under Rule 9 and Rule 173Q.

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