https://www.taxtmi.com/caselaws?id=51945 Site-fabricated ladders and staircases were held to have been manufactured by independent contractors acting on a principal-to-principal basis, because the contracts fixed specifications, quantities and rates, and the contractors used their own tools and bore their own liabilities. The items themselves were treated as immovable property, as they were tailor-made, permanently grouted and fastened, and formed integral parts of the mill structures. Since such embedded structures lacked the character of marketable movable goods, they were not excisable goods. On that basis, the duty demand, penalty and confiscation could not be sustained. en-us Wed, 26 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 13:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51945 Site-fabricated ladders and staircases were held to have been manufactured by independent contractors acting on a principal-to-principal basis, because the contracts fixed specifications, quantities and rates, and the contractors used their own tools and bore their own liabilities. The items themselves were treated as immovable property, as they were tailor-made, permanently grouted and fastened, and formed integral parts of the mill structures. Since such embedded structures lacked the character of marketable movable goods, they were not excisable goods. On that basis, the duty demand, penalty and confiscation could not be sustained. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51945