2003 (4) TMI 348 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by Revenue regarding the excisability of a 'Dust Collector System'. The Tribunal upheld the decision of the Commissioner in favor of the assessee, stating that the system, being permanently attached to earth and not easily dismantled, is not excisable goods. The appeal was based on the argument that the system could be moved, but the Tribunal found no fault in the Commissioner's analysis.