https://www.taxtmi.com/caselaws?id=99910 Installation or erection of turbo alternator sets at site was treated as resulting in an immovable structure, so the assembled equipment did not amount to excisable goods under Heading 85.02. The value of bought-out items was not includible in assessable value, while valuation of individual clearances from factory to site was left for fresh determination by the adjudicating authority in accordance with law after giving the assessee an opportunity. Duty on interest on advances was also not sustained, as the governing Supreme Court precedent was applied. The appeals were thus disposed of on those terms, with the valuation issue remitted. en-us Mon, 20 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 15:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99910 Installation or erection of turbo alternator sets at site was treated as resulting in an immovable structure, so the assembled equipment did not amount to excisable goods under Heading 85.02. The value of bought-out items was not includible in assessable value, while valuation of individual clearances from factory to site was left for fresh determination by the adjudicating authority in accordance with law after giving the assessee an opportunity. Duty on interest on advances was also not sustained, as the governing Supreme Court precedent was applied. The appeals were thus disposed of on those terms, with the valuation issue remitted. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99910