https://www.taxtmi.com/caselaws?id=51198 Boilers assembled and erected at a customer's site from duty-paid CKD/SKD components were treated as immovable property after installation on foundation and attachment to earth. Applying the settled excisability test, the item must remain movable and marketable to qualify as goods; once the erected boiler became part of the site structure, it no longer satisfied those twin requirements. On that basis, the duty demand, penalty, and extended limitation could not be sustained. en-us Mon, 28 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51198 Boilers assembled and erected at a customer's site from duty-paid CKD/SKD components were treated as immovable property after installation on foundation and attachment to earth. Applying the settled excisability test, the item must remain movable and marketable to qualify as goods; once the erected boiler became part of the site structure, it no longer satisfied those twin requirements. On that basis, the duty demand, penalty, and extended limitation could not be sustained. Case-Laws Central Excise Mon, 28 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51198