https://www.taxtmi.com/caselaws?id=45476 SC held that turbo alternators erected on a site constitute immovable property and are not excisable goods under Heading 85.02. The Court found the Tribunal erred in treating the installed unit as a marketable, permanent manufactured good: removal requires separation into turbine and alternator, and a concrete platform on land does not amount to a common base joining the machines into one unit. The Tribunal's conclusion was set aside, and the appeals were allowed with costs. en-us Tue, 08 Aug 2000 00:00:00 +0530 Mon, 06 Oct 2025 20:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45476 SC held that turbo alternators erected on a site constitute immovable property and are not excisable goods under Heading 85.02. The Court found the Tribunal erred in treating the installed unit as a marketable, permanent manufactured good: removal requires separation into turbine and alternator, and a concrete platform on land does not amount to a common base joining the machines into one unit. The Tribunal's conclusion was set aside, and the appeals were allowed with costs. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45476