2002 (11) TMI 388

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....r the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The order impugned in this appeal confirmed a duty demand of over Rs. 54 lakhs in respect of "Cantilever Assembly" purportedly manufactured by the appellants, M/s. KEC International Ltd. It also has imposed an equal amount of penalty on the appellants. In addition is the demand for....

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....et tube and register arm tube. It has been pointed out that tubes themselves are iron tubes cut to the required sizes and on the cut to size tubes, holes are drilled to facilitate connecting them with each other. The connection among the tubes is made only on the electric post at the time of assembling and fixing. Thus, the cantilever assembly comes into existence as a part of immovable structure.....

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....e structures are immovable properties which lack the characteristic attribute of mobility. During hearing of the case, the learned Counsel for the appellants submitted that it is well settled (Commissioner of Central Excise, Nagpur v. Wainganga Sahkari S. Karkhana Ltd., 2002 (142) E.LT. 12 (S.C.) that columns and purlins etc. fabricated at site cannot be taken as goods. The learned Counsel also po....