https://www.taxtmi.com/caselaws?id=344631 Steel structurals fabricated and erected at site, once permanently fixed to the earth, were treated as immovable property rather than excisable goods. Following the Larger Bench view, the Tribunal held that immovable iron and steel structures do not fall under Heading 73.08, which applies only to movable structures or prepared parts capable of being regarded as goods. Because the structures formed part of the roof and framework of the godown and could not be removed or marketed as goods, no excise duty liability arose. en-us Tue, 20 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344631 Steel structurals fabricated and erected at site, once permanently fixed to the earth, were treated as immovable property rather than excisable goods. Following the Larger Bench view, the Tribunal held that immovable iron and steel structures do not fall under Heading 73.08, which applies only to movable structures or prepared parts capable of being regarded as goods. Because the structures formed part of the roof and framework of the godown and could not be removed or marketed as goods, no excise duty liability arose. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344631