COLLECTOR OF CENTRAL EXCISE, HYDERABAD vs HYDERABAD RACE CLUB, MALAKPET, HYDERABAD

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, which ruled that the totaliser system installed at the race course was not subject to excise duty as it was embedded in the earth and did not qualify as 'goods' under the relevant excise laws. The Court referenced its prior judgment in C.A. No. 2919/86, M/s Mittal Engineering Works (P) Ltd. vs. Collector of Central Excise, Meerut, affirming that the totaliser does not constitute 'goods' for excise duty purposes. Consequently, the appeal was dismissed without costs.