Site-manufactured girders treated as immovable property, with construction exemption applied and duty recovery stayed.

The Tribunal stated that, on similar facts, girders did not come into existence as fully finished goods before being placed on the bridge span and were therefore treated as immovable property. It further noted that, even apart from that finding, Notification No. 59/90 exempting goods manufactured at site for construction purposes would apply. As the facts were said to be identical and no ground was shown to depart from the earlier view, the earlier stay order was modified and deposit of the duty demanded was waived, with recovery stayed.

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Issues: Whether the applicants were entitled to modification of the earlier stay order by waiving deposit of the duty demanded and staying recovery.

Analysis: The Tribunal noted that in an earlier order on similar facts it had held that the girders did not come into existence in fully finished form before being placed on the bridge span and therefore constituted immovable property. It also noted that, even otherwise, the benefit of Notification No. 59/90, exempting goods manufactured at site for construction purposes, would apply. As the facts were stated to be the same and no reason was shown to depart from the earlier view, the earlier stay order was required to be modified.

Conclusion: The applicants were entitled to waiver of deposit of the duty demanded and stay of its recovery.

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