https://www.taxtmi.com/caselaws?id=106409 Petroleum storage tanks fabricated in situ were examined on the twin tests of movability and marketability for excise duty. The Tribunal treated the dispute as covered by earlier decisions on the same ratio and held that tanks fabricated at site did not satisfy those requirements on the facts presented. They were therefore not regarded as excisable goods. en-us Mon, 17 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 10:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106409 Petroleum storage tanks fabricated in situ were examined on the twin tests of movability and marketability for excise duty. The Tribunal treated the dispute as covered by earlier decisions on the same ratio and held that tanks fabricated at site did not satisfy those requirements on the facts presented. They were therefore not regarded as excisable goods. Case-Laws Central Excise Mon, 17 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106409