https://www.taxtmi.com/caselaws?id=54777 A terminal automation system specially designed for the purchaser, involving substantial civil work and assembled, installed and embedded at site, was treated as an immovable turnkey project rather than excisable goods. The fact that computers were used did not change its character into a data processing machine, and the system could not be shifted or reused elsewhere without substantial damage. A board circular stating that turnkey projects involving assembly, installation and erection at site are not to be treated as excisable goods supported this view. On that basis, the demand for duty and the allied penalty, interest and confiscation did not survive. en-us Wed, 05 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54777 A terminal automation system specially designed for the purchaser, involving substantial civil work and assembled, installed and embedded at site, was treated as an immovable turnkey project rather than excisable goods. The fact that computers were used did not change its character into a data processing machine, and the system could not be shifted or reused elsewhere without substantial damage. A board circular stating that turnkey projects involving assembly, installation and erection at site are not to be treated as excisable goods supported this view. On that basis, the demand for duty and the allied penalty, interest and confiscation did not survive. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54777