https://www.taxtmi.com/caselaws?id=190256 The Tribunal rejected the Revenue's appeal, upholding the Order-in-Appeal that the respondent was not liable to pay duty on manufactured aluminium doors and windows. The Tribunal emphasized that the goods did not meet the marketability and movability test for excisability, as they were embedded in the structure and could not be removed without damage. The decision underscored the distinction between parts and fully assembled windows, clarifying that fixation to civil structures rendered them non-excisable. The appeals were dismissed, emphasizing the significance of marketability and movability in excise duty assessments. en-us Mon, 19 Jan 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190256 The Tribunal rejected the Revenue's appeal, upholding the Order-in-Appeal that the respondent was not liable to pay duty on manufactured aluminium doors and windows. The Tribunal emphasized that the goods did not meet the marketability and movability test for excisability, as they were embedded in the structure and could not be removed without damage. The decision underscored the distinction between parts and fully assembled windows, clarifying that fixation to civil structures rendered them non-excisable. The appeals were dismissed, emphasizing the significance of marketability and movability in excise duty assessments. Case-Laws Central Excise Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190256