https://www.taxtmi.com/circulars?id=6719 Dutiability depends on whether an ETP or its parts are goods or part of immovable property. Parts leaving the factory are taxable according to their condition; those embodying the essential character of an ETP are chargeable as ETPs. On-site assembly is taxable if it produces a distinct marketable product capable of sale prior to attachment. If the final article arises only as an immovable structure attached to earth, it is regarded as immovable property and not subject to central excise. Illustration: a tank fabricated off-site and then placed is taxable; a tank constructed piece by piece while attached to earth is not. en-us Fri, 21 Apr 1989 00:00:00 +0530 Mon, 06 Jul 2009 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6719 Dutiability depends on whether an ETP or its parts are goods or part of immovable property. Parts leaving the factory are taxable according to their condition; those embodying the essential character of an ETP are chargeable as ETPs. On-site assembly is taxable if it produces a distinct marketable product capable of sale prior to attachment. If the final article arises only as an immovable structure attached to earth, it is regarded as immovable property and not subject to central excise. Illustration: a tank fabricated off-site and then placed is taxable; a tank constructed piece by piece while attached to earth is not. Circulars Central Excise Fri, 21 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6719