Full Judgment Text
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PETITIONER:
COLLECTOR OF CENTRAL EXCISE, HYDERABAD
Vs.
RESPONDENT:
HYDERABAD RACE CLUB, MALAKPET, HYDERABAD
DATE OF JUDGMENT: 19/11/1996
BENCH:
S.P. BHARUCHA, K. VENKATASWAMI
ACT:
HEADNOTE:
JUDGMENT:
J U D G M E N T
BHARUCHA. J.
The Revenue challenges the correctness of the order of
Customs, Excise and Gold (Control) Appellate Tribunal which
holds that the totaliser system installed at the race course
of the respondents was not liable to excise duty. Upon the
record before it, the Tribunal came to the conclusion that
the totaliser was embedded in the earth and was not ’goods’
upon which excise duty was leviable.
Having regard to the judgment that we have just
delivered in C.A. No. 2919/86, M/s Mittal Engineering works
(P) Ltd. vs. Collector of Central Excise, Meerut, and the
content of a totaliser or tote machine employed at a race
course as found by the Tribunal upon the evidence, the same
is not ’goods’ for the purposes of levy of excise duty.
The appeal is dismissed with no order as to costs.