https://www.taxtmi.com/caselaws?id=96052 A turbo alternator assembled at site on a concrete base forming part of immovable property was not treated as a distinct marketable commodity for central excise purposes. The Tribunal applied the Supreme Court test that machinery fixed to an immovable base, which would have to be dismantled into components on removal and lacks independent marketability, does not satisfy the requirements of permanency and excisability. On that reasoning, classification under Heading 85.02 was not sustainable, and the duty demand, confiscation and penalties could not be maintained. en-us Thu, 04 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96052 A turbo alternator assembled at site on a concrete base forming part of immovable property was not treated as a distinct marketable commodity for central excise purposes. The Tribunal applied the Supreme Court test that machinery fixed to an immovable base, which would have to be dismantled into components on removal and lacks independent marketability, does not satisfy the requirements of permanency and excisability. On that reasoning, classification under Heading 85.02 was not sustainable, and the duty demand, confiscation and penalties could not be maintained. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96052