https://www.taxtmi.com/caselaws?id=261025 The Tribunal found that the appellant, by assembling and embedding heavy storage racks at clients' premises, was considered a manufacturer of immovable goods exempt from excise duty. The appellant's argument that the racks became immovable only when affixed to earth was accepted, distinguishing them from movable goods subject to duty upon clearance. The Tribunal noted the necessity of welded components for the racks to function as intended, indicating their immovable nature. As a result, the appellant was not liable under the Central Excise Act, and the appeal was allowed pending verification of deposit particulars for potential relief. en-us Mon, 16 Feb 2015 00:00:00 +0530 Tue, 30 Jun 2015 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261025 The Tribunal found that the appellant, by assembling and embedding heavy storage racks at clients' premises, was considered a manufacturer of immovable goods exempt from excise duty. The appellant's argument that the racks became immovable only when affixed to earth was accepted, distinguishing them from movable goods subject to duty upon clearance. The Tribunal noted the necessity of welded components for the racks to function as intended, indicating their immovable nature. As a result, the appellant was not liable under the Central Excise Act, and the appeal was allowed pending verification of deposit particulars for potential relief. Case-Laws Central Excise Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261025