https://www.taxtmi.com/caselaws?id=101763 A site-erected cross-country conveyor system, permanently attached to the earth and assessed as a whole, failed the marketability test because, once dismantled, it would not remain the same identifiable conveyor system capable of sale in the market. On that basis, the system was treated as not excisable as a whole under central excise law. The demand for duty and penalty on the conveyor system could not be sustained, and relief followed to the appellant. en-us Wed, 20 Mar 2002 00:00:00 +0530 Sat, 11 Feb 2012 10:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101763 A site-erected cross-country conveyor system, permanently attached to the earth and assessed as a whole, failed the marketability test because, once dismantled, it would not remain the same identifiable conveyor system capable of sale in the market. On that basis, the system was treated as not excisable as a whole under central excise law. The demand for duty and penalty on the conveyor system could not be sustained, and relief followed to the appellant. Case-Laws Central Excise Wed, 20 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101763