https://www.taxtmi.com/caselaws?id=86518 A conveyor system permanently embedded in the factory floor by grouting driver units, driven units, stands, channels, gear boxes and electric motors into the earth was treated as immovable property from the outset and therefore not excisable goods. The system did not emerge as a movable article capable of being bought and sold, and the test of marketability was not met because it was designed for a specific factory location and lacked commercial identity as marketable goods. On that basis, the article states that no central excise duty was payable and the penalty was unsustainable; limitation was not examined because excisability failed at the threshold. en-us Fri, 06 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 13:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86518 A conveyor system permanently embedded in the factory floor by grouting driver units, driven units, stands, channels, gear boxes and electric motors into the earth was treated as immovable property from the outset and therefore not excisable goods. The system did not emerge as a movable article capable of being bought and sold, and the test of marketability was not met because it was designed for a specific factory location and lacked commercial identity as marketable goods. On that basis, the article states that no central excise duty was payable and the penalty was unsustainable; limitation was not examined because excisability failed at the threshold. Case-Laws Central Excise Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86518