https://www.taxtmi.com/caselaws?id=46439 The Supreme Court dismissed the appeals against the Customs, Excise and Gold (Control) Appellate Tribunal's decision, which held that the erection of a ropeway for carrying passengers did not constitute a manufacturing activity under the Central Excise Act, 1944. Relying on precedent, the Court emphasized that goods attached to the earth and not capable of being brought to the market are not subject to excise duty. The Court reiterated that the erection and installation of a plant do not qualify as excisable goods, as it would expand the definition beyond accepted boundaries. en-us Thu, 14 Nov 2002 00:00:00 +0530 Sat, 17 Jul 2010 18:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46439 The Supreme Court dismissed the appeals against the Customs, Excise and Gold (Control) Appellate Tribunal's decision, which held that the erection of a ropeway for carrying passengers did not constitute a manufacturing activity under the Central Excise Act, 1944. Relying on precedent, the Court emphasized that goods attached to the earth and not capable of being brought to the market are not subject to excise duty. The Court reiterated that the erection and installation of a plant do not qualify as excisable goods, as it would expand the definition beyond accepted boundaries. Case-Laws Central Excise Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46439