https://www.taxtmi.com/caselaws?id=346634 Ducts fabricated at site as part of an integrated HVAC plant were not treated as marketable excisable goods, because the contract involved supply, installation, erection and commissioning of a system rather than sale of separate articles. Applying settled precedent and the relevant circular, the tribunal held that such site-fabricated ducts were not shown to be goods known to the market as capable of being bought and sold. The duty demand and penalty were therefore unsustainable, and the Revenue's challenge failed. en-us Tue, 02 May 2017 00:00:00 +0530 Mon, 21 Aug 2017 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346634 Ducts fabricated at site as part of an integrated HVAC plant were not treated as marketable excisable goods, because the contract involved supply, installation, erection and commissioning of a system rather than sale of separate articles. Applying settled precedent and the relevant circular, the tribunal held that such site-fabricated ducts were not shown to be goods known to the market as capable of being bought and sold. The duty demand and penalty were therefore unsustainable, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346634