https://www.taxtmi.com/caselaws?id=170188 The Tribunal granted the applicants' stay petitions, waiving the pre-deposit of duty, interest, and penalties and staying the recovery process. It was established that the Chlorination Plants were permanently attached to various sites and not intended for marketability without dismantling, leading to the waiver decision. The Tribunal emphasized the significance of the marketability test and the permanency of attachment to earth in determining duty liability for the plants. en-us Fri, 28 Oct 2011 00:00:00 +0530 Tue, 19 May 2015 14:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170188 The Tribunal granted the applicants' stay petitions, waiving the pre-deposit of duty, interest, and penalties and staying the recovery process. It was established that the Chlorination Plants were permanently attached to various sites and not intended for marketability without dismantling, leading to the waiver decision. The Tribunal emphasized the significance of the marketability test and the permanency of attachment to earth in determining duty liability for the plants. Case-Laws Central Excise Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170188