https://www.taxtmi.com/caselaws?id=35164 Boilers cleared in CKD/SKD condition and assembled at the buyer's site on a concrete foundation were found to have become immovable property, as the completed system could be removed only by dismantling. On that factual basis, the Tribunal applied the settled position in the binding precedents and circulars that such assembled structures are not excisable goods. Excise duty could therefore not be demanded on the resultant boiler as immovable property, and the duty demand was held unsustainable. en-us Tue, 13 May 2008 00:00:00 +0530 Wed, 13 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35164 Boilers cleared in CKD/SKD condition and assembled at the buyer's site on a concrete foundation were found to have become immovable property, as the completed system could be removed only by dismantling. On that factual basis, the Tribunal applied the settled position in the binding precedents and circulars that such assembled structures are not excisable goods. Excise duty could therefore not be demanded on the resultant boiler as immovable property, and the duty demand was held unsustainable. Case-Laws Central Excise Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35164