https://www.taxtmi.com/caselaws?id=336576 A micro spray water cooling system assembled and installed at site was treated as an immovable structure, because the pipes, nozzles, joints and related parts were embedded in concrete pillars and firmly attached to the ground. Since removal would require breaking the installed components, the system was not capable of being brought to market as such. Applying the settled test under central excise law that duty arises only on goods that are marketable and movable, the system did not qualify as excisable goods. Central excise duty was therefore not leviable. en-us Fri, 12 Aug 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336576 A micro spray water cooling system assembled and installed at site was treated as an immovable structure, because the pipes, nozzles, joints and related parts were embedded in concrete pillars and firmly attached to the ground. Since removal would require breaking the installed components, the system was not capable of being brought to market as such. Applying the settled test under central excise law that duty arises only on goods that are marketable and movable, the system did not qualify as excisable goods. Central excise duty was therefore not leviable. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336576