Dutiability of site-related activities:


Tax is charged if all 4M are satisfied

  1. Movable

         Goods developed should be capable of being moved without dismantling 

  1. Marketable

          Goods must be capable of being sold 

  1. Manufacture

          A new and unique product should arise

  1. Mentioned in CETA

         The rates of duty on goods must be mentioned in CETA



1. Whether Excise duty chargeable on lifts and escalators?

    No , as they are immoveable items and hence not excisable goods


2. Group of machine assembled to make new machine. This new machine fixed to earth to ensure vibration free movement.

   Yes, as Goods are, moveable, marketable and process amounts to manufacture. Duty is applicable if rates are mentioned in CETA

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.