https://www.taxtmi.com/caselaws?id=121674 The Tribunal ruled in favor of the Appellant, determining that tanks manufactured for IOCL and BPCL were not dutiable under the Central Excise Act, 1944. The Tribunal applied the permanency test, finding that the tanks, being immovable and not marketable goods, were not subject to duty. The judgment emphasized the importance of distinguishing between movable and immovable property for excisability purposes and highlighted that goods attached to the earth and not capable of being brought to market are not liable for duty. The matter was remanded for reassessment, allowing the Appellant to present evidence and claim SSI exemption. en-us Thu, 12 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 14:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121674 The Tribunal ruled in favor of the Appellant, determining that tanks manufactured for IOCL and BPCL were not dutiable under the Central Excise Act, 1944. The Tribunal applied the permanency test, finding that the tanks, being immovable and not marketable goods, were not subject to duty. The judgment emphasized the importance of distinguishing between movable and immovable property for excisability purposes and highlighted that goods attached to the earth and not capable of being brought to market are not liable for duty. The matter was remanded for reassessment, allowing the Appellant to present evidence and claim SSI exemption. Case-Laws Central Excise Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121674