https://www.taxtmi.com/caselaws?id=87844 Spray painting systems and booths assembled at customers' premises, fixed to the earth by bolting and concreting, were held not to be excisable goods because they had become immovable property and could not be dismantled or moved without damage. The Tribunal applied the marketability test and distinguished removable machinery from structures permanently attached to the site. As the basic levy failed, the related demand for interest and penalty also could not survive; the alleged suppression and extended period were rejected on the facts. The appeals were allowed and the order confirming duty, interest and penalties was set aside. en-us Thu, 13 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87844 Spray painting systems and booths assembled at customers' premises, fixed to the earth by bolting and concreting, were held not to be excisable goods because they had become immovable property and could not be dismantled or moved without damage. The Tribunal applied the marketability test and distinguished removable machinery from structures permanently attached to the site. As the basic levy failed, the related demand for interest and penalty also could not survive; the alleged suppression and extended period were rejected on the facts. The appeals were allowed and the order confirming duty, interest and penalties was set aside. Case-Laws Central Excise Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87844