2002 (3) TMI 402 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding central excise duty on a cross country conveyor system. The appellants argued the system was permanently attached to the earth and not marketable as parts. The Revenue contended it could be dismantled and sold separately. Referring to previous court decisions, the Tribunal ruled in favor of the appellants, setting aside the duty demand.