https://www.taxtmi.com/caselaws?id=82006 The Tribunal ruled in favor of the appellants in a case concerning the demand of duty on the assessable value of a fabricated Oil Refinery Section. They held that the Refinery Section, being immovable, did not qualify as "goods" under the Central Excises and Salt Act, 1944. The fabrication of the Section was deemed not constituting manufacturing excisable goods, leading to the decision that it was not subject to excise duty. As a result, the appeal was allowed in favor of the appellants, granting them consequential relief, and the cross objection was disposed of accordingly. en-us Wed, 01 Apr 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82006 The Tribunal ruled in favor of the appellants in a case concerning the demand of duty on the assessable value of a fabricated Oil Refinery Section. They held that the Refinery Section, being immovable, did not qualify as "goods" under the Central Excises and Salt Act, 1944. The fabrication of the Section was deemed not constituting manufacturing excisable goods, leading to the decision that it was not subject to excise duty. As a result, the appeal was allowed in favor of the appellants, granting them consequential relief, and the cross objection was disposed of accordingly. Case-Laws Central Excise Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82006