Definition and scope of the term 'Goods' for the purpose of charging duty under Central Excise and Salt Act, 1944, specially with regard to excisability of plant and machinery assembled at site and fixed to the ground

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....entral Excise and Salt Act, 1944, specially with regard to excisability of plant and machinery assembled at site and fixed to the ground Circular No. 13/90-CX.1 Dated 18-4-1990 [From F.No. 4/1/90-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Definition and scope of the term 'Goods' for the purpose of charging duty under Central Excis....

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....d articles" and the definition of the term 'goods' as per the Sale of Goods Act, 1930. The article 366(12) of constitution does not define the term 'goods' in an exhaustive manner but it is an inclusive definition. 3. The Board further considered whether the plant and machinery fixed to the ground would be considered as immovable property as per the definition of immovable properties as given i....