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2009 (10) TMI 442 - AT - Central ExciseTank-Storage Tank- construction/fabrication of steel tank partly embedded in the earth. Impugned order holding that the tank not moveable product and could not be brought and sold in the market, therefore not excisable. Original authority not arrived at the finding that the embedment of part of the tank in the earth was merely for its operational purposes. Goods not excisable.
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