https://www.taxtmi.com/caselaws?id=87046 Mere assembly, welding and installation of duty-paid components at site did not amount to manufacture of excisable goods where the erected Horton Spheres became a permanently embedded structure. Applying the test of permanence and attachment to earth, the site activity produced no distinct movable commodity; the spheres were treated as part of immovable property and not as machinery parts or equipment classifiable under Heading 8485.90. The resulting central excise duty demand and penalty were held unsustainable, and the appeals succeeded with the adjudication set aside. en-us Fri, 11 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87046 Mere assembly, welding and installation of duty-paid components at site did not amount to manufacture of excisable goods where the erected Horton Spheres became a permanently embedded structure. Applying the test of permanence and attachment to earth, the site activity produced no distinct movable commodity; the spheres were treated as part of immovable property and not as machinery parts or equipment classifiable under Heading 8485.90. The resulting central excise duty demand and penalty were held unsustainable, and the appeals succeeded with the adjudication set aside. Case-Laws Central Excise Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87046