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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on 'Goods' Definition: Machinery Bolted to Ground Still Subject to Excise Duty Under Central Excise and Salt Act, 1944.</h1> The circular addresses the definition and scope of the term 'Goods' under the Central Excise and Salt Act, 1944, specifically concerning the excisability of plant and machinery assembled at a site and fixed to the ground. The Board reviewed the term 'Goods' as per the Constitution and other legal provisions, concluding that machinery superficially attached or bolted to the ground does not become immovable property. Such machinery can be unbolted and traded, thus remaining subject to excise duty. The interpretation aligns with Supreme Court rulings, which the Department is obliged to follow.
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