Definition and scope of the term 'Goods' for the purpose of charging duty under Central Excise and Salt Act, 1944, specially with regard to excisability of plant and machinery assembled at site and fixed to the ground

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..... 1944, specially with regard to excisability of plant and machinery assembled at site and fixed to the ground Circular No. 13/90-CX.1 Dated 18-4-1990 [From F.No. 4/1/90-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Definition and scope of the term 'Goods' for the purpose of charging duty under Central Excise and Salt Act, 1 .....

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..... e definition of the term 'goods' as per the Sale of Goods Act, 1930. The article 366(12) of constitution does not define the term 'goods' in an exhaustive manner but it is an inclusive definition. 3. The Board further considered whether the plant and machinery fixed to the ground would be considered as immovable property as per the definition of immovable properties as given in the General Claus .....

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..... by the reason, become immovable property, because it can easily be unbolted and bought and sold (example: diesel engine, generating set, power-loom etc.). 6. This may be brought to the notice of field formation for their guidance. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - .....

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