https://www.taxtmi.com/caselaws?id=30232 The Appellate Tribunal determined that ducts fabricated on-site for HVAC systems were not considered goods but part of immovable property, thus not subject to excise duty. The Tribunal found the ducts were not marketable goods due to their customization for each location and fabrication process, leading to the appeal's approval. Additionally, the Tribunal rejected the Revenue's argument that the ducts should be classified as structures, affirming the Commissioner (A)'s decision that the ducts did not meet the criteria for dutiability. en-us Fri, 29 Feb 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30232 The Appellate Tribunal determined that ducts fabricated on-site for HVAC systems were not considered goods but part of immovable property, thus not subject to excise duty. The Tribunal found the ducts were not marketable goods due to their customization for each location and fabrication process, leading to the appeal's approval. Additionally, the Tribunal rejected the Revenue's argument that the ducts should be classified as structures, affirming the Commissioner (A)'s decision that the ducts did not meet the criteria for dutiability. Case-Laws Central Excise Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30232