https://www.taxtmi.com/caselaws?id=40974 Elevators and escalators, once assembled, erected and commissioned at site, were treated as permanently affixed to the building and therefore as part of immovable property, not as goods assessable under Tariff Item 68 for central excise. The separately manufactured component parts cleared from the factory remained excisable goods and continued to attract duty at the applicable rate. No additional duty could be imposed merely because those parts were later assembled and installed at site. en-us Wed, 29 Jul 1981 00:00:00 +0530 Wed, 19 May 2010 10:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40974 Elevators and escalators, once assembled, erected and commissioned at site, were treated as permanently affixed to the building and therefore as part of immovable property, not as goods assessable under Tariff Item 68 for central excise. The separately manufactured component parts cleared from the factory remained excisable goods and continued to attract duty at the applicable rate. No additional duty could be imposed merely because those parts were later assembled and installed at site. Case-Laws Central Excise Wed, 29 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40974