https://www.taxtmi.com/caselaws?id=107964 Hydraulic gates, hoists and allied structures fabricated for a turnkey project and assembled at the site by embedding them in the earth were treated as non-marketable, immovable installations rather than excisable goods. The controlling principle applied was that articles made to specific requirements and erected as part of site installation, without movable marketability, do not satisfy the test for central excise levy. On that basis, the fabricated structures were not liable to excise duty, and the related demand and penalty could not be sustained. en-us Mon, 15 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 11:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107964 Hydraulic gates, hoists and allied structures fabricated for a turnkey project and assembled at the site by embedding them in the earth were treated as non-marketable, immovable installations rather than excisable goods. The controlling principle applied was that articles made to specific requirements and erected as part of site installation, without movable marketability, do not satisfy the test for central excise levy. On that basis, the fabricated structures were not liable to excise duty, and the related demand and penalty could not be sustained. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107964