https://www.taxtmi.com/caselaws?id=46474 A fully erected and installed lift, once embedded in a building, ceases to retain the character of movable goods and becomes part of the immovable property. Applying the settled excisability test, an article is liable to excise only if, after assembly or erection, it remains marketable as goods; a commissioned lift in that condition is not exigible to duty under Tariff Item No. 68. The discussion also notes that the separate question whether individual lift parts may be excisable was not decided, and that the demand based on contract value and erection-related charges was set aside. en-us Tue, 27 Aug 2002 00:00:00 +0530 Thu, 22 Jul 2010 11:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46474 A fully erected and installed lift, once embedded in a building, ceases to retain the character of movable goods and becomes part of the immovable property. Applying the settled excisability test, an article is liable to excise only if, after assembly or erection, it remains marketable as goods; a commissioned lift in that condition is not exigible to duty under Tariff Item No. 68. The discussion also notes that the separate question whether individual lift parts may be excisable was not decided, and that the demand based on contract value and erection-related charges was set aside. Case-Laws Central Excise Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46474