https://www.taxtmi.com/caselaws?id=97389 The Tribunal ruled in favor of M/s. Ash Bee System (P) Ltd., holding that the electronic Weigh Bridge is not chargeable to Central Excise duty. The Tribunal determined that the weigh bridge cannot be considered "goods" for excise duty purposes as it cannot be separated and sold independently, based on the test of marketability where goods must be separable and sellable as distinct items. As a result, the Tribunal set aside the impugned order and allowed the appellant's appeal. en-us Fri, 12 Oct 2001 00:00:00 +0530 Mon, 16 Jan 2012 14:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97389 The Tribunal ruled in favor of M/s. Ash Bee System (P) Ltd., holding that the electronic Weigh Bridge is not chargeable to Central Excise duty. The Tribunal determined that the weigh bridge cannot be considered "goods" for excise duty purposes as it cannot be separated and sold independently, based on the test of marketability where goods must be separable and sellable as distinct items. As a result, the Tribunal set aside the impugned order and allowed the appellant's appeal. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97389