https://www.taxtmi.com/caselaws?id=96452 A water treatment plant fabricated and assembled at site, and permanently fixed to earth by civil work, did not satisfy the test of excisable goods. Only vessels and pipes were manufactured in the factory and cleared on duty; the complete plant was not shown to have been assembled in the factory or removed in a marketable condition. As the record did not establish that the plant, as such, could be moved to market and sold, the marketability principle was not met. The plant was therefore not liable to central excise duty under the tariff heading in issue. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96452 A water treatment plant fabricated and assembled at site, and permanently fixed to earth by civil work, did not satisfy the test of excisable goods. Only vessels and pipes were manufactured in the factory and cleared on duty; the complete plant was not shown to have been assembled in the factory or removed in a marketable condition. As the record did not establish that the plant, as such, could be moved to market and sold, the marketability principle was not met. The plant was therefore not liable to central excise duty under the tariff heading in issue. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96452