Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 385 - AT - Central ExciseExtract: .......e Board is obvious. When something comes into existence not as a distinct marketable commodity but as an integral part of an immovable property, it is not excisable. The aluminium door/window frames in the instant case, obviously, belong to this category. 4. In the result, the order of the Commissioner is upheld in toto and this appeal is rejected.
|