https://www.taxtmi.com/caselaws?id=43898 The SC held that a tube mill and welding head erected and installed by the appellant were not assessable to excise duty under residuary Tariff Item No. 68. The court determined that goods attached to earth and rendered immovable do not qualify as "goods" under the Central Excises and Salt Act, 1944, as they cannot be brought to market for sale. Since the tube mill and welding head were embedded in earth as part of the premises, they ceased to be goods within the Act's meaning. The appeal was allowed, the Tribunal's order was set aside, and the plant was ruled not exigible to duty. en-us Fri, 09 Dec 1994 00:00:00 +0530 Mon, 02 Jun 2025 14:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43898 The SC held that a tube mill and welding head erected and installed by the appellant were not assessable to excise duty under residuary Tariff Item No. 68. The court determined that goods attached to earth and rendered immovable do not qualify as "goods" under the Central Excises and Salt Act, 1944, as they cannot be brought to market for sale. Since the tube mill and welding head were embedded in earth as part of the premises, they ceased to be goods within the Act's meaning. The appeal was allowed, the Tribunal's order was set aside, and the plant was ruled not exigible to duty. Case-Laws Central Excise Fri, 09 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43898