Storage Tanks Built On-Site Deemed Immovable Property, Exempt from Excise Duty as Non-Excisable Goods.

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....Excisability/movability - manufacture of storage tanks - no finished goods has been fabricated by the appellant in their factory, in these circumstances, as the fabrication has done at site which become immovable property, therefore, no duty is payable by the appellant as the same is not excisable....