https://www.taxtmi.com/caselaws?id=111981 Installed CCTV and fire alarm systems that could not be removed from the site without prior dismantling were treated as not satisfying the test of marketability as movable goods for excise purposes. The Tribunal applied the principle that excisability requires goods to have the character of movable, marketable goods, and treated the earlier decision on installed fire alarm systems as applicable on the facts. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal. en-us Tue, 08 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 11:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111981 Installed CCTV and fire alarm systems that could not be removed from the site without prior dismantling were treated as not satisfying the test of marketability as movable goods for excise purposes. The Tribunal applied the principle that excisability requires goods to have the character of movable, marketable goods, and treated the earlier decision on installed fire alarm systems as applicable on the facts. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111981