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Excisability/movability - manufacture of storage tanks - no finished goods has been fabricated by the appellant in their factory, in these circumstances, as the fabrication has done at site which become immovable property, therefore, no duty is payable by the appellant as the same is not excisable

Central Excise
21-11-2018

Excisability/movability - manufacture of storage tanks - no finished goods has been fabricated by the appellant in their factory, in these circumstances, as the fabrication has done at site which become immovable property, therefore, no duty is payable by the appellant as the same is not excisable

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