https://www.taxtmi.com/caselaws?id=87765 The Tribunal allowed the appeal, ruling that duty is not payable on bought-out items or on the value of the entire contract less charges for erection and commissioning. It held that the plant or equipment, upon erection, became immovable property and not marketable goods. The decision emphasized that re-assembly at the site is not an excisable activity, and the Collector's findings on the inclusion of bought-out items in the assessable value were not valid. en-us Fri, 09 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87765 The Tribunal allowed the appeal, ruling that duty is not payable on bought-out items or on the value of the entire contract less charges for erection and commissioning. It held that the plant or equipment, upon erection, became immovable property and not marketable goods. The decision emphasized that re-assembly at the site is not an excisable activity, and the Collector's findings on the inclusion of bought-out items in the assessable value were not valid. Case-Laws Central Excise Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87765