Excisability of plant and machinery: moveable assemblies are excisable, immovable integrated systems are not, clarified Clarifies excise treatment for plant and machinery assembled at site: duty attaches only where site manufacture yields a new identity, character and use, specified as excisable and marketable as moveable goods. Integrated systems or structures arising from assembly that are effectively immovable are not 'goods' for excise, though component parts remain dutiable. Practical removability, permanence of fixation, intention and marketability govern whether an assembled unit is excisable.