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TMI Blog2002 (11) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Jagdish Singh, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The order impugned in this appeal confirmed a duty demand of over Rs. 54 lakhs in respect of "Cantilever Assembly" purportedly manufactured by the appellants, M/s. KEC International Ltd. It also has imposed an equal amount of penalty on the appellants. In addition is the demand for interest in respect of the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been pointed out that tubes themselves are iron tubes cut to the required sizes and on the cut to size tubes, holes are drilled to facilitate connecting them with each other. The connection among the tubes is made only on the electric post at the time of assembling and fixing. Thus, the cantilever assembly comes into existence as a part of immovable structure. The main function of the cantil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies which lack the characteristic attribute of mobility. During hearing of the case, the learned Counsel for the appellants submitted that it is well settled (Commissioner of Central Excise, Nagpur v. Wainganga Sahkari S. Karkhana Ltd., 2002 (142) E.LT. 12 (S.C.) that columns and purlins etc. fabricated at site cannot be taken as goods. The learned Counsel also pointed out that cantilever is "a lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject matter of the present dispute also. Upon fixing on the iron mast/pole, this assembly becomes part of a permanent structure. In these facts and circumstances, the cantilever assembly cannot be called goods, as they cannot be moved about like any goods. They become part of immovable property. The appellant is right in his contention that his case is covered by the decision of the Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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