https://www.taxtmi.com/caselaws?id=96151 The Tribunal ruled in favor of the appellants, determining that the industrial furnaces they manufactured are not subject to duty under chapter heading 84.17. The furnaces were considered immovable property due to their attachment to earth, aligning with precedents set in previous cases. The judgment of the Additional Collector in 1985, which also found the furnaces not dutiable, supported this conclusion. As a result, the appeals were successful on both merits and limitation grounds, granting the appellants relief from the imposed duties and penalties. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96151 The Tribunal ruled in favor of the appellants, determining that the industrial furnaces they manufactured are not subject to duty under chapter heading 84.17. The furnaces were considered immovable property due to their attachment to earth, aligning with precedents set in previous cases. The judgment of the Additional Collector in 1985, which also found the furnaces not dutiable, supported this conclusion. As a result, the appeals were successful on both merits and limitation grounds, granting the appellants relief from the imposed duties and penalties. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96151