1988 (5) TMI 278

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....gar Factories and they completed 2391 Sq. M. of AC sheeting work as well as AC water gutters and down-take pipes in the sugar factory. The respondents took the following pleas before the lower authority :- (i) They have been doing the installation work only and no fabrication is involved and the installation work is not assessable to duty. (ii) They have been attending to AC shuttering work for the construction of house sheds. It amounts to immovable property and that no duty will be attracted by goods pertaining to immovable property. (iii) The AC guttering work undertaken by them do not come under the purview of Section 2(f) of Central Excises and Salt Act, 1944. 3. The findings of the original authority in regard to the plets....

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....property. In the sale of Goods Act, 1930, the terms "goods" is designed as meaning every kind of movable property other than.......things attached or part of land. The sale of goods is not the criterion for the purpose of levy of excise duty. As per the provisions of Section 3 of Central Excises and Salt Act, 1944, excise duty is leviable on goods produced or manufactured. The end product which is the resultant of comprehensive contract involving various items of work is leviable to duty and the part of the job undertaken in the comprehensive contract cannot be taken in isolation even though the invoice is raised and amount reimbursed to facilitate rotation of money between parties. The contention of the unit that the AC guttering and down-....

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....the contract, the completed project involved fabrication and erection. Hence the plea that no fabrication is involved and only erection is involved and not chargeable to duty is not maintainable. (ii) As regards the contention that the contracted house/shed is an immovable property and that no duty is leviable on goods pertaining to immovable property, it is submitted that the term "excisable goods" under T.I. No. 68 are those goods that are not specified elsewhere in the Tariff. Nowhere in the Central Excise Act it is stated that "goods" do not include immovable property. 5. The ld. J.D.R. for the department fairly brought to the notice of the Tribunal that the matter was covered by an earlier Order of the Tribunal, Order No. 578/87-....