Commissioner Of C. Ex. vs Josts Engineering Co. Ltd.

The Supreme Court held that a 'spray paint booth' does not qualify as excisable goods under Entry 8424.00 of the Central Excise Tariff Act, 1985, as it fails the mobility test due to being embedded in the earth and cannot be dismantled without damage. The Court confirmed the Tribunal's findings that, despite marketability, the item is immovable property and thus not subject to excise duty. The decision aligns with the precedent set in Triveni Engineering & Industries Ltd. v. Commissioner of Central Excise, reinforcing that the item in question does not meet the criteria for excise duty under Section 3 of the Act.