https://www.taxtmi.com/caselaws?id=87102 Compactor storage systems cleared in knocked-down form and erected at site were treated as non-dutiable where installation required civil work, rail laying, grouting, welding, fabrication and final fixing. The system emerged only after site erection as a permanent fixture, so it was not capable of sale in the condition in which it left the factory and failed the marketability test for goods. On that basis, the tariff rule for incomplete or unfinished goods could not be applied, and the duty demand was held unsustainable. en-us Tue, 26 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87102 Compactor storage systems cleared in knocked-down form and erected at site were treated as non-dutiable where installation required civil work, rail laying, grouting, welding, fabrication and final fixing. The system emerged only after site erection as a permanent fixture, so it was not capable of sale in the condition in which it left the factory and failed the marketability test for goods. On that basis, the tariff rule for incomplete or unfinished goods could not be applied, and the duty demand was held unsustainable. Case-Laws Central Excise Tue, 26 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87102