https://www.taxtmi.com/caselaws?id=373651 Structures fabricated at the site during erection of a thermal power station, using steel plates, angles, channels and beams, were held not to be excisable goods because they had no independent existence as movable property. The tribunal applied the settled tests of movability and marketability and found that the structures were embedded to earth, formed part of the plant, and were not shown to be capable of dismantling and removal for use elsewhere. As those essential conditions for excisability were absent, the classification reference under Heading 73.08 did not sustain the duty demand, and the demand was found unsustainable. en-us Wed, 12 Sep 2018 00:00:00 +0530 Fri, 18 Jan 2019 07:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373651 Structures fabricated at the site during erection of a thermal power station, using steel plates, angles, channels and beams, were held not to be excisable goods because they had no independent existence as movable property. The tribunal applied the settled tests of movability and marketability and found that the structures were embedded to earth, formed part of the plant, and were not shown to be capable of dismantling and removal for use elsewhere. As those essential conditions for excisability were absent, the classification reference under Heading 73.08 did not sustain the duty demand, and the demand was found unsustainable. Case-Laws Central Excise Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373651