https://www.taxtmi.com/caselaws?id=44848 The Division Bench and Supreme Court held that the parts fabricated by the petitioner are not considered "goods" under the Central Excises and Salt Act, as they are custom-made for specific projects and become immovable upon installation. The project site where the parts are assembled and installed was not deemed a "Factory," and the products were found not marketable, thus not subject to excise duty. The Court allowed the writ petition, quashing duty orders and directing a refund due to the lack of marketability and immovable nature of the fabricated parts and final products. en-us Fri, 21 Mar 1997 00:00:00 +0530 Mon, 05 Jul 2010 11:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44848 The Division Bench and Supreme Court held that the parts fabricated by the petitioner are not considered "goods" under the Central Excises and Salt Act, as they are custom-made for specific projects and become immovable upon installation. The project site where the parts are assembled and installed was not deemed a "Factory," and the products were found not marketable, thus not subject to excise duty. The Court allowed the writ petition, quashing duty orders and directing a refund due to the lack of marketability and immovable nature of the fabricated parts and final products. Case-Laws Central Excise Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44848