Definition and scope of the term 'Goods' for the purpose of charging duty under Central Excise and Salt Act, 1944, specially with regard to excisability of plant and machinery assembled at site and fixed to the ground https://www.taxtmi.com/circulars?id=6575 The term goods is undefined in the Central Excise Act and Article 366(12) provides an inclusive definition; immovable property under the General Clauses Act includes things attached to earth. Under binding judicial interpretation pursuant to Article 141, machinery superficially attached or bolted to foundations that can be unbolted and bought or sold does not become immovable property and remains excisable; field formations should follow this guidance. en-us Wed, 18 Apr 1990 00:00:00 +0530 Sat, 04 Jul 2009 12:20:00 +0530 TaxTMI RSS Generator Definition and scope of the term 'Goods' for the purpose of charging duty under Central Excise and Salt Act, 1944, specially with regard to excisability of plant and machinery assembled at site and fixed to the ground https://www.taxtmi.com/circulars?id=6575 The term goods is undefined in the Central Excise Act and Article 366(12) provides an inclusive definition; immovable property under the General Clauses Act includes things attached to earth. Under binding judicial interpretation pursuant to Article 141, machinery superficially attached or bolted to foundations that can be unbolted and bought or sold does not become immovable property and remains excisable; field formations should follow this guidance. Circulars Central Excise Wed, 18 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6575