https://www.taxtmi.com/caselaws?id=1617 The Tribunal allowed the appeal against the confirmation of duty demand and denial of exemption notifications for Material Handling Systems. The appellants successfully argued that the systems constituted immovable property once installed at the customer's premises, making them ineligible for duty. Citing relevant judgments, including those in similar cases, the Tribunal found that the entire system, with assembly and civil work, qualified as immovable property. Relying on precedents where conveyor systems were deemed immovable, the Tribunal set aside the Commissioner's decision and ruled in favor of the appellants. en-us Thu, 03 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1617 The Tribunal allowed the appeal against the confirmation of duty demand and denial of exemption notifications for Material Handling Systems. The appellants successfully argued that the systems constituted immovable property once installed at the customer's premises, making them ineligible for duty. Citing relevant judgments, including those in similar cases, the Tribunal found that the entire system, with assembly and civil work, qualified as immovable property. Relying on precedents where conveyor systems were deemed immovable, the Tribunal set aside the Commissioner's decision and ruled in favor of the appellants. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1617