https://www.taxtmi.com/caselaws?id=105776 Diesel generating sets assembled, installed and commissioned at a customer's site on a concrete foundation, with the engine, alternator and allied equipment permanently grouted and interconnected, were treated as an erected power-generating installation rather than movable goods. The governing principle applied was that excisability depends on manufacture of a product that is movable and marketable; an installation that cannot be removed and sold as such without dismantling does not satisfy that test. On that reasoning, the site-assembled generating set was held not to be excisable goods but immovable property, and the duty demand on that basis could not survive. en-us Fri, 25 Oct 2002 00:00:00 +0530 Wed, 07 Mar 2012 15:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105776 Diesel generating sets assembled, installed and commissioned at a customer's site on a concrete foundation, with the engine, alternator and allied equipment permanently grouted and interconnected, were treated as an erected power-generating installation rather than movable goods. The governing principle applied was that excisability depends on manufacture of a product that is movable and marketable; an installation that cannot be removed and sold as such without dismantling does not satisfy that test. On that reasoning, the site-assembled generating set was held not to be excisable goods but immovable property, and the duty demand on that basis could not survive. Case-Laws Central Excise Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105776