https://www.taxtmi.com/caselaws?id=109045 Storage vessels assembled at the customer's site in CKD condition through fabrication, welding, erection, testing and allied work were treated as prima facie immovable property after completion, so they did not appear to be excisable goods. A Board order under Section 37B of the Central Excise Act supported the view that such huge tanks, once erected and incapable of being physically moved, are not movable goods liable to duty. On that basis, the applicants were found to have a strong prima facie case and pre-deposit of duty and penalty was dispensed with, with recovery stayed pending appeal. en-us Thu, 24 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 16:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109045 Storage vessels assembled at the customer's site in CKD condition through fabrication, welding, erection, testing and allied work were treated as prima facie immovable property after completion, so they did not appear to be excisable goods. A Board order under Section 37B of the Central Excise Act supported the view that such huge tanks, once erected and incapable of being physically moved, are not movable goods liable to duty. On that basis, the applicants were found to have a strong prima facie case and pre-deposit of duty and penalty was dispensed with, with recovery stayed pending appeal. Case-Laws Central Excise Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109045