https://www.taxtmi.com/caselaws?id=93948 Stainless steel tanks fabricated and erected at site, and embedded to the earth, were treated as immovable property rather than excisable goods. Rule 2(a) of the Interpretative Rules was held inapplicable because it addresses incomplete, unfinished, unassembled or disassembled goods that retain the identity of the finished article, not tanks that come into existence only through site-based erection. The commentary also notes consistency with a Central Board circular distinguishing prefabricated tanks from tanks created only by fixing parts at site, and with prior Tribunal authority treating embedded tanks as non-excisable. Accordingly, such site-erected tanks could not be classified under Heading 73.09 for duty. en-us Fri, 04 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 10:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93948 Stainless steel tanks fabricated and erected at site, and embedded to the earth, were treated as immovable property rather than excisable goods. Rule 2(a) of the Interpretative Rules was held inapplicable because it addresses incomplete, unfinished, unassembled or disassembled goods that retain the identity of the finished article, not tanks that come into existence only through site-based erection. The commentary also notes consistency with a Central Board circular distinguishing prefabricated tanks from tanks created only by fixing parts at site, and with prior Tribunal authority treating embedded tanks as non-excisable. Accordingly, such site-erected tanks could not be classified under Heading 73.09 for duty. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93948