https://www.taxtmi.com/caselaws?id=51190 A site-erected belt conveyor system fixed to the earth through civil foundations and permanent welding was held not to be excisable goods because excisability requires manufacture of movable, marketable goods. The system was found to be an immovable structure that could not be dismantled and sold in the market without substantial damage, so coverage by a tariff entry was insufficient. As the conveyor was non-excisable, the central excise duty demand could not survive and the penalties were also set aside. en-us Thu, 28 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 12:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51190 A site-erected belt conveyor system fixed to the earth through civil foundations and permanent welding was held not to be excisable goods because excisability requires manufacture of movable, marketable goods. The system was found to be an immovable structure that could not be dismantled and sold in the market without substantial damage, so coverage by a tariff entry was insufficient. As the conveyor was non-excisable, the central excise duty demand could not survive and the penalties were also set aside. Case-Laws Central Excise Thu, 28 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51190