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of <h1>Excise Duty Clarification: ETP Parts Dutiable as Goods, Not as Immovable Structures Under Heading 84.19.</h1> The circular clarifies the dutiability of Effluent Treatment Plants (ETPs) under Heading 84.19 of the Central Excise Tariff Act, 1985. It distinguishes between goods and immovable property, stating that excise duty applies only to goods. Duty is chargeable on ETP parts and components when they leave the factory if they have the essential character of ETPs. At the site, if assembly results in a distinct marketable product, duty is applicable. However, if the final product is an immovable structure attached to the earth, it is not liable for excise duty. The circular provides examples to illustrate these principles.
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