https://www.taxtmi.com/caselaws?id=166052 A pilot plant fixed to the ground in a factory's research and development department was treated as immovable property and not marketable goods, so it did not attract central excise duty under Item 68. The components manufactured in the same factory for assembling and erecting that plant were also held to fall within the main exemption in Notification No. 118/75-C.E., because they were used in the same factory and were not complete machinery of the kind excluded by the proviso. The incidental production of a small quantity of goods did not change the plant's essential research and development character. en-us Fri, 18 Mar 1983 00:00:00 +0530 Sat, 23 Aug 2014 16:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166052 A pilot plant fixed to the ground in a factory's research and development department was treated as immovable property and not marketable goods, so it did not attract central excise duty under Item 68. The components manufactured in the same factory for assembling and erecting that plant were also held to fall within the main exemption in Notification No. 118/75-C.E., because they were used in the same factory and were not complete machinery of the kind excluded by the proviso. The incidental production of a small quantity of goods did not change the plant's essential research and development character. Case-Laws Central Excise Fri, 18 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166052