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    <title>2004 (2) TMI 447 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal, CESTAT, Bangalore, ruled in favor of the respondents in a case concerning the assembly and fabrication of an electronic weigh bridge system. The Tribunal held that the electronic weigh bridge system, due to its attachment to the earth and inability to be sold without damage, should be treated as immovable property and not subject to excise duty. The decision was based on the analysis of the conversion processes involved, legal precedents, and the concept of marketability in excise duty determinations.</description>
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    <pubDate>Fri, 20 Feb 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=110941</link>
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      <pubDate>Fri, 20 Feb 2004 00:00:00 +0530</pubDate>
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