https://www.taxtmi.com/caselaws?id=114147 Installed telecommunication equipment such as Base Station Controller, Base Transceiver Station and Mobile Switching Centre was treated at the interim stage as incapable of removal without dismantling, supporting the view that it was not excisable goods but immovable property. On that basis, and in light of comparable orders in similar proceedings, the applicants made out a strong prima facie case for interim protection. Waiver of pre-deposit of duty and penalties was granted, and recovery was stayed pending disposal of the appeals. en-us Wed, 06 Oct 2004 00:00:00 +0530 Fri, 11 May 2012 16:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114147 Installed telecommunication equipment such as Base Station Controller, Base Transceiver Station and Mobile Switching Centre was treated at the interim stage as incapable of removal without dismantling, supporting the view that it was not excisable goods but immovable property. On that basis, and in light of comparable orders in similar proceedings, the applicants made out a strong prima facie case for interim protection. Waiver of pre-deposit of duty and penalties was granted, and recovery was stayed pending disposal of the appeals. Case-Laws Central Excise Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114147