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2001 (10) TMI 173 - CEGAT, KOLKATAExtract: .......129) E.L.T. 644 (T) 2001 (43) RLT 733 , such a system has been held to be immovable property. 9. As such following the ratio of the above decision we hold that conveyor systems are not excisable and no duty could be demanded on the same. Accordingly the impugned orders are set aside and appeal is allowed with consequential relief to the appellants.
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