https://www.taxtmi.com/caselaws?id=51945 The Tribunal determined that the contractors, not the appellant TISCO, were the manufacturers of the goods in question, ladders and staircases. The goods were considered immovable property as they were permanently affixed to building structures and fabricated on-site for use in construction work. Relying on relevant case law and statutory provisions, the Tribunal concluded that the goods were not excisable under Heading No. 73.08. Consequently, the appeal was allowed, and the previous order was set aside. 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 The Tribunal determined that the contractors, not the appellant TISCO, were the manufacturers of the goods in question, ladders and staircases. The goods were considered immovable property as they were permanently affixed to building structures and fabricated on-site for use in construction work. Relying on relevant case law and statutory provisions, the Tribunal concluded that the goods were not excisable under Heading No. 73.08. Consequently, the appeal was allowed, and the previous order was set aside. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51945