https://www.taxtmi.com/caselaws?id=72259 Installed plant and machinery cease to be "goods" once they are attached to the earth and become immovable property. The term "goods" must be given its ordinary meaning unless specially expanded by statute, and the definition of excisable goods does not include immovable property. On that basis, the confiscatory powers under Rule 9 and Rule 173Q of the Central Excise Rules, 1944 do not extend to machinery already installed in factory premises. Installed machinery was therefore outside the scope of confiscation under those rules. en-us Wed, 16 Oct 1985 00:00:00 +0530 Mon, 16 May 2011 11:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72259 Installed plant and machinery cease to be "goods" once they are attached to the earth and become immovable property. The term "goods" must be given its ordinary meaning unless specially expanded by statute, and the definition of excisable goods does not include immovable property. On that basis, the confiscatory powers under Rule 9 and Rule 173Q of the Central Excise Rules, 1944 do not extend to machinery already installed in factory premises. Installed machinery was therefore outside the scope of confiscation under those rules. Case-Laws Central Excise Wed, 16 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72259