https://www.taxtmi.com/caselaws?id=94409 The Tribunal ruled in favor of the appellants in a case concerning the liability of duty on chimney shells and tanks. It held that chimney shells and tanks, being tailor-made immovable properties, were not marketable goods subject to duty. Emphasizing the importance of both the manufacturing process and marketability in determining duty liability, the Tribunal set aside the lower authority's decision and granted relief to the appellants, highlighting the need for a comprehensive evaluation in excise duty matters. en-us Wed, 05 May 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94409 The Tribunal ruled in favor of the appellants in a case concerning the liability of duty on chimney shells and tanks. It held that chimney shells and tanks, being tailor-made immovable properties, were not marketable goods subject to duty. Emphasizing the importance of both the manufacturing process and marketability in determining duty liability, the Tribunal set aside the lower authority's decision and granted relief to the appellants, highlighting the need for a comprehensive evaluation in excise duty matters. Case-Laws Central Excise Wed, 05 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94409