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2008 (4) TMI 111 - AT - Central ExciseWhether “aluminium curtain wall structural glazing system” which was made at the buyer’s site out of duty-paid unitized aluminium frames (brought from the assessee’s factory), duty-paid glass sheets (imported and supplied by the buyer) & other materials like sealant, tissue paper, glass wool etc., was exigible to duty – impugned item can’t be treated as immovable property, so they are exigible to duty - lower appellate authority is directed to consider the assessee’s plea of limitation
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