https://www.taxtmi.com/caselaws?id=1643 Installed BTS/BSC transmission apparatus is not excisable unless it is a distinct commodity that is movable and marketable. The Bombay HC treated the site-erected system, consisting of components fixed to the earth or building, as incapable of ordinary sale in the market because relocation would require dismantling, with damage to parts and reassembly at another site. Applying the Board circular on assembled and erected items, the installation was characterised as immovable rather than movable goods, and therefore outside central excise duty. en-us Thu, 09 Aug 2007 00:00:00 +0530 Sun, 04 May 2008 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1643 Installed BTS/BSC transmission apparatus is not excisable unless it is a distinct commodity that is movable and marketable. The Bombay HC treated the site-erected system, consisting of components fixed to the earth or building, as incapable of ordinary sale in the market because relocation would require dismantling, with damage to parts and reassembly at another site. Applying the Board circular on assembled and erected items, the installation was characterised as immovable rather than movable goods, and therefore outside central excise duty. Case-Laws Central Excise Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1643