https://www.taxtmi.com/caselaws?id=96238 A mechanised material handling system permanently embedded to the earth was treated as immovable and incapable of being taken to market and sold in the form in which it came into existence. Applying the marketability test for excisability, the determining principle was that goods must be capable of being marketed as such before Central Excise duty can apply. On that basis, the system did not satisfy the test of marketable goods and was not liable to Central Excise duty; the revenue appeal failed. en-us Tue, 10 Jul 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96238 A mechanised material handling system permanently embedded to the earth was treated as immovable and incapable of being taken to market and sold in the form in which it came into existence. Applying the marketability test for excisability, the determining principle was that goods must be capable of being marketed as such before Central Excise duty can apply. On that basis, the system did not satisfy the test of marketable goods and was not liable to Central Excise duty; the revenue appeal failed. Case-Laws Central Excise Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96238