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Informative

Curtain Glass Affixed To Building Not Removable, Hence Not Liable To Central Excise Duty: CESTAT

Update / Judgement Date

27 Aug 2025

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomRERA & Property Act

The CESTAT has ruled that "curtain glass affixed to a building is not removable" and is "not liable to central excise duty." The tribunal's decision, which is a significant victory for the taxpayer, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.