https://www.taxtmi.com/caselaws?id=785022 Levy of central excise duty on RVI Elements and fabricated aluminium doors/windows/frames was contested on classification, marketability and limitation grounds. Tribunal reasoning: RVI Elements arise as part of permanent on-site structures, are not marketed or resold and therefore fail the marketability test duty not leviable. Classification under residuary heading 9405 was improper absent exclusion from other headings. Fabricated aluminium structures being immovable were held non-excisable. Penalty under Rule 26 was unsustainable without evidence of mala fide intent or knowledge of confiscation risk. Invocation of the extended period for suppression/fraud was unjustified, rendering the demand time-barred. en-us Tue, 13 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785022 Levy of central excise duty on RVI Elements and fabricated aluminium doors/windows/frames was contested on classification, marketability and limitation grounds. Tribunal reasoning: RVI Elements arise as part of permanent on-site structures, are not marketed or resold and therefore fail the marketability test duty not leviable. Classification under residuary heading 9405 was improper absent exclusion from other headings. Fabricated aluminium structures being immovable were held non-excisable. Penalty under Rule 26 was unsustainable without evidence of mala fide intent or knowledge of confiscation risk. Invocation of the extended period for suppression/fraud was unjustified, rendering the demand time-barred. Case-Laws Central Excise Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785022