https://www.taxtmi.com/caselaws?id=116489 A bucket wheel reclaimer designed and fabricated for a specific port project, assembled and commissioned at site, and capable of movement only on a fixed rail track laid exclusively for it was treated as immovable property. Because it could not be transported as a single unit for deployment elsewhere and the department failed to establish marketability as manufactured goods, it did not satisfy the test of excisable goods. The demand for duty therefore failed, and the associated interest and penalties also had no foundation. en-us Thu, 04 Aug 2005 00:00:00 +0530 Tue, 12 Jun 2012 18:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116489 A bucket wheel reclaimer designed and fabricated for a specific port project, assembled and commissioned at site, and capable of movement only on a fixed rail track laid exclusively for it was treated as immovable property. Because it could not be transported as a single unit for deployment elsewhere and the department failed to establish marketability as manufactured goods, it did not satisfy the test of excisable goods. The demand for duty therefore failed, and the associated interest and penalties also had no foundation. Case-Laws Central Excise Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116489