2002 (11) TMI 100

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....sel for the parties. 2. These appeals are filed against the judgment and order dated 22nd June, 1999, in Appeal Nos. E/838/1998-NB and E/872/1998-NB, passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, whereby the Tribunal set aside the order passed by the department confirming the demand of duty on Damodar Ropeways & Construction Co. (P) Ltd., by holding that erecti....

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....sions aforementioned. 'The basic test, therefore, of levying duty under the Act is two-fold. One, that any article must be goods and second, that it should be marketable or capable of being brought to the market. Goods which are attached to the earth and thus become immovable and do not satisfy the test of being goods within the meaning of the Act nor it can be said to be capable of being brought ....