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1997 (8) TMI 176 - AT - Central ExciseExtract: .......not marketable as such in the condition in which it is cleared from the appellants factory without anything more. It comes into existence on installation at site not as goods but as immovable property. Hence the duty demand thereon is unsustainable, and, in this view of the matter, the Commissioner rsquo s order is set aside and the appeal allowed.
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