https://www.taxtmi.com/caselaws?id=72129 Under central excise law, only movable articles that answer the description of goods are taxable, so a totalizator system assembled at site, permanently fixed to earth, and supported by civil work was not excisable and the demand on it was set aside. Separately fabricated panel boards were treated as excisable goods; the limitation defence failed because their manufacture had not come to the Department's knowledge and suppression was found, while the plea that duty could not arise until removal was rejected in light of the retrospective amendment to Rules 9 and 49 of the Central Excise Rules, 1944. Classification of the panel boards was left for determination by the Collector. en-us Wed, 14 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 14:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72129 Under central excise law, only movable articles that answer the description of goods are taxable, so a totalizator system assembled at site, permanently fixed to earth, and supported by civil work was not excisable and the demand on it was set aside. Separately fabricated panel boards were treated as excisable goods; the limitation defence failed because their manufacture had not come to the Department's knowledge and suppression was found, while the plea that duty could not arise until removal was rejected in light of the retrospective amendment to Rules 9 and 49 of the Central Excise Rules, 1944. Classification of the panel boards was left for determination by the Collector. Case-Laws Central Excise Wed, 14 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72129