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2015 (1) TMI 1318 - AT - Central ExciseManufacture - fabrication and installation of doors and windows at site - demand of duty - whether the process amounts to manufacture, satisfying the twin test of mobility and marketability? - Held that: - aluminium doors and windows are not goods. In the manner in which they have been fixed to the civil structural at the site they get embedded to the structure and cannot be removed without damage to the glasses. The process does not amount to manufacture and does not satisfy the test of marketability and movability - demand set aside - appeal rejected - decided in favor of assessee.
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