https://www.taxtmi.com/caselaws?id=54203 The Tribunal ruled in favor of the appellants, determining that the installation of Fire Alarm Systems and Closed Circuit Television Systems does not constitute excisable goods under the Central Excise Act. The decision was based on the finding that these systems cannot be shifted as whole units and are considered immovable once installed. Therefore, the appellants were not held liable to pay duty under the Act for these systems. The judgment emphasizes the significance of analyzing the manufacturing process and components to ascertain the excisability of goods. en-us Wed, 13 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54203 The Tribunal ruled in favor of the appellants, determining that the installation of Fire Alarm Systems and Closed Circuit Television Systems does not constitute excisable goods under the Central Excise Act. The decision was based on the finding that these systems cannot be shifted as whole units and are considered immovable once installed. Therefore, the appellants were not held liable to pay duty under the Act for these systems. The judgment emphasizes the significance of analyzing the manufacturing process and components to ascertain the excisability of goods. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54203