https://www.taxtmi.com/caselaws?id=101775 An overhead conveyor system assembled and erected in the factory from duty-paid bought-out components, and embedded to the earth, was treated as immovable property because it could not be moved without dismantling. Central excise is leviable only on goods, so the system failed the test of marketability and did not qualify as excisable goods. No central excise duty was payable on the site-erected conveyor system. en-us Wed, 03 Apr 2002 00:00:00 +0530 Sat, 11 Feb 2012 11:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101775 An overhead conveyor system assembled and erected in the factory from duty-paid bought-out components, and embedded to the earth, was treated as immovable property because it could not be moved without dismantling. Central excise is leviable only on goods, so the system failed the test of marketability and did not qualify as excisable goods. No central excise duty was payable on the site-erected conveyor system. Case-Laws Central Excise Wed, 03 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101775