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2004 (2) TMI 447 - AT - Central ExciseExtract: .......e is firmly attached to the earth and it cannot be taken as such to the market without damaging and cannot be sold as such, therefore it is not marketable product in it rsquo s existing form. It has to be treated as immovable property fully attached to the earth. It is therefore, not excisable. 4. emsp We therefore reject the appeal of the revenue.
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