Whether the Excise duty on huge Tanks

This query is : Resolved

CA Ravi Kumar (Querist)
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27 January 2009
Pls clarify me whether the excise duty applicable on the huge steel tanks fitted on the site, can't be removed from the site without dismantling

The tank was manufactured by the independent contractor

if yes who will pay the same

nilesh kshirsagar

nilesh kshirsagar (Expert)
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27 January 2009 as per section 3 of CEA- 1944 it is basic condition that the goods should be movable and marketable
in your case it is clear that tank fitted
can't be removed as such therfor as goods it is not satisfying the condition and hence excise is not applicable

k-Sagar Management