2001 (7) TMI 639 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered the dutiability of an electronic weigh bridge constructed at M/s. Varinder Agro Chemicals Ltd. The Dy. Commissioner of Central Excise ruled it as immovable property, exempting it from duty. However, the Commissioner (Appeals) reversed this decision, deeming the goods dutiable. The Tribunal granted a stay on duty recovery, noting that the weigh bridge failed the marketability test as it needed to be dismantled for transport. The appeal will be heard in due course.