https://www.taxtmi.com/caselaws?id=100642 The Tribunal ruled that the Electrostatic Precipitator (ESP) and Conveyor Belt System, erected at the site, were not considered "goods" exigible to Central Excise duty. It found that the systems were immovable properties due to their detailed installation involving permanent civil foundations and structures, making them non-marketable. The Tribunal applied the test of permanency and concluded that the systems could not be transported or sold in the market. The example of ESP transfer by another entity was deemed insufficient to establish marketability. As a result, the Tribunal set aside the order, allowing the appeal against the duty imposition. en-us Wed, 12 Sep 2001 00:00:00 +0530 Fri, 03 Feb 2012 17:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100642 The Tribunal ruled that the Electrostatic Precipitator (ESP) and Conveyor Belt System, erected at the site, were not considered "goods" exigible to Central Excise duty. It found that the systems were immovable properties due to their detailed installation involving permanent civil foundations and structures, making them non-marketable. The Tribunal applied the test of permanency and concluded that the systems could not be transported or sold in the market. The example of ESP transfer by another entity was deemed insufficient to establish marketability. As a result, the Tribunal set aside the order, allowing the appeal against the duty imposition. Case-Laws Central Excise Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100642