https://www.taxtmi.com/caselaws?id=74484 The appeal before the Appellate Tribunal CEGAT, New Delhi arose from a dispute regarding the classification of a contract for construction activities and liability to duty under the Central Excise Act. The Tribunal held that the fabrication structures involved in the 'turnkey project' did not constitute 'movable properties' attracting Central Excise duty. As the fabricated structures were not considered goods under the Act, no duty liability arose. The appeal was dismissed, and the matter was closed as no relief was sought in the cross objections. en-us Mon, 07 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74484 The appeal before the Appellate Tribunal CEGAT, New Delhi arose from a dispute regarding the classification of a contract for construction activities and liability to duty under the Central Excise Act. The Tribunal held that the fabrication structures involved in the 'turnkey project' did not constitute 'movable properties' attracting Central Excise duty. As the fabricated structures were not considered goods under the Act, no duty liability arose. The appeal was dismissed, and the matter was closed as no relief was sought in the cross objections. Case-Laws Central Excise Mon, 07 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74484