https://www.taxtmi.com/caselaws?id=54792 The Tribunal concluded that Base Transceiver Station (BTS) and Base Station Controller (BSC) sites are not excisable under the Central Excise Act, 1944, as they do not constitute the manufacture of new commercial goods and are not marketable. The equipment is immovable, and its assembly does not result in a new product. Consequently, the Tribunal set aside the Commissioner's orders, nullifying duty demands, interest, and penalties. All appeals were allowed, and the eligibility for Notification 67/95-C.E. was not addressed due to the non-excisability finding. en-us Fri, 09 Sep 2005 00:00:00 +0530 Wed, 17 Apr 2024 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54792 The Tribunal concluded that Base Transceiver Station (BTS) and Base Station Controller (BSC) sites are not excisable under the Central Excise Act, 1944, as they do not constitute the manufacture of new commercial goods and are not marketable. The equipment is immovable, and its assembly does not result in a new product. Consequently, the Tribunal set aside the Commissioner's orders, nullifying duty demands, interest, and penalties. All appeals were allowed, and the eligibility for Notification 67/95-C.E. was not addressed due to the non-excisability finding. Case-Laws Central Excise Fri, 09 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54792