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2005 (2) TMI 286 - AT - Central ExciseExtract: .......y applicable and as per Board s Circular relied upon by the appellants that as the goods incapable of being shifted and marketed without first being dismantled into its components, the goods would be considered as immovable and are not liable to excise duty. In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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