https://www.taxtmi.com/caselaws?id=46354 Excise duty applies only where an article has the twin attributes of mobility and marketability, or is specifically named in the tariff schedule. A spray paint booth fixed to the earth, incapable of dismantling without damage and unable to function after removal, lacks the mobility required for excisability and is therefore immovable property. Although the booth may be marketable by description, it was not specifically covered under the relevant tariff entry. Applying the binding ratio in Triveni Engineering and the Section 37B order, the article was held not to be excisable goods and not chargeable to excise duty under the entry in question. en-us Tue, 27 Aug 2002 00:00:00 +0530 Sat, 17 Jul 2010 12:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46354 Excise duty applies only where an article has the twin attributes of mobility and marketability, or is specifically named in the tariff schedule. A spray paint booth fixed to the earth, incapable of dismantling without damage and unable to function after removal, lacks the mobility required for excisability and is therefore immovable property. Although the booth may be marketable by description, it was not specifically covered under the relevant tariff entry. Applying the binding ratio in Triveni Engineering and the Section 37B order, the article was held not to be excisable goods and not chargeable to excise duty under the entry in question. Case-Laws Central Excise Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46354