https://www.taxtmi.com/caselaws?id=166675 A plant assembled at the factory site and firmly attached to the earth was treated as part of immovable property, not as "goods" under central excise law. On that basis, it could not fall within Item 68 of the Central Excises and Salt Act, 1944, and no excise duty was payable. Because the article was not excisable goods, the duty demand was unsustainable and the connected penalty order also failed. en-us Wed, 17 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 14:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166675 A plant assembled at the factory site and firmly attached to the earth was treated as part of immovable property, not as "goods" under central excise law. On that basis, it could not fall within Item 68 of the Central Excises and Salt Act, 1944, and no excise duty was payable. Because the article was not excisable goods, the duty demand was unsustainable and the connected penalty order also failed. Case-Laws Central Excise Wed, 17 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166675