https://www.taxtmi.com/caselaws?id=44381 SC held that mono vertical crystallisers are not "goods" liable to excise duty. The Court found they must be assembled, erected and fixed to foundations at the factory site, and thus cannot be sold as complete movable items; erection/installation is not excisable and treating such plant as goods would impermissibly expand the excise net. The absence of a debit note for one customer did not establish marketability. On the record, mono vertical crystallisers are not marketable goods within the Act and excise duty is not exigible, decision for the assessee. en-us Tue, 19 Nov 1996 00:00:00 +0530 Tue, 14 Oct 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44381 SC held that mono vertical crystallisers are not "goods" liable to excise duty. The Court found they must be assembled, erected and fixed to foundations at the factory site, and thus cannot be sold as complete movable items; erection/installation is not excisable and treating such plant as goods would impermissibly expand the excise net. The absence of a debit note for one customer did not establish marketability. On the record, mono vertical crystallisers are not marketable goods within the Act and excise duty is not exigible, decision for the assessee. Case-Laws Central Excise Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44381