https://www.taxtmi.com/caselaws?id=107516 A dust collector system permanently attached to earth was treated as part of immovable property rather than excisable goods. The evidence showed it could not be dismantled without being broken or damaged, and the affidavit supporting the assessee's case was not rebutted by the Revenue. On that factual basis, the finding that the system was not liable to central excise duty was upheld, and the Revenue's challenge failed. en-us Wed, 23 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107516 A dust collector system permanently attached to earth was treated as part of immovable property rather than excisable goods. The evidence showed it could not be dismantled without being broken or damaged, and the affidavit supporting the assessee's case was not rebutted by the Revenue. On that factual basis, the finding that the system was not liable to central excise duty was upheld, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107516